EXHIBIT 23.1





         CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As   independent   public   accountants,   we  hereby  consent  to  the
         incorporation  by  reference  of our report  dated  January  21,  1997,
         incorporated  by  reference  in the Form 10-K,  into the  Corporation's
         previously filed Form S-8 Registration  Statements No. 33-88704 and No.
         33-62063 and Form S-3 Registration Statement No. 33-30557.

         /s/ Arthur Andersen LLP

         San Francisco, California
         March 25, 1997