EXHIBIT 23.1


     REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As independent public  accountants,  we hereby consent to the incorporation
     of our report dated January 17, 2001, included in this Form 10-K, into  the
     Company's previously  filed Form  S-8 Registration  Statements No. 33-88704
     and No. 33-62063.


     /s/ Arthur Andersen, LLP

     San Francisco, California
     March 9, 2001