EXHIBIT 23.1


     REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


     As independent public  accountants,  we hereby consent to the incorporation
     of our report dated January 18, 2002,  included in this Form 10-K, into the
     Company's  previously filed Form S-8 Registration  Statements No. 33-88704,
     No. 33-62063, and No. 333-66064.


     /s/ Arthur Andersen, LLP

     San Francisco, California
     February 27, 2002