Exhibit 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report incorporated by reference in this Form 10-K, into the Company's
previously filed Registration Statement File Nos. 2-78324, 33-45011, 33-69224,
33-83400, 333-09271, 333-64043, 333-84237, 333-81067 and 333-47794.

                                                ARTHUR ANDERSEN LLP

May 24, 2001
New York, New York