EXHIBIT 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         As   independent   public   accountants,   we  hereby  consent  to  the
incorporation of our reports dated January 28, 2000, included or incorporated by
reference  in this Form 10-K for the year  ended  December  31,  1999,  into the
Corporation's  previously  filed  Registration  Statements on Forms S-8 and S-3,
(File No. 333-25853, File No.333-33507, File No. 33-45431, File No. 33-45556,
and File No. 333-52509).






                                               ARTHUR ANDERSEN LLP

New York, New York
March 13, 2000