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 23, 1997,
              included 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 26, 1998