Exhibit 23-2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report  included  in  this  Form  10-K,  into  the  Company's  previously  filed
Registration  Statements  (File  Nos.  2-76135,  33-53501,  33-43838,  33-53435,
33-62892, 333-04813,  333-12827,  333-23655, 333-23645, 333-23981, 333-23659 and
333-23653).




                                                        ARTHUR ANDERSEN LLP

New York, N.Y.
March 1, 1999