Exhibit 23
- ----------



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                    -----------------------------------------


As independent public accountants, we hereby consent to the incorporation of our
reports  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, 333-47794 and 333-66138.

                                              ARTHUR ANDERSEN LLP




New York, NY
April 26, 2002