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 22, 1999,  included in the Form
     10-K,  into  the  Corporation's  previously  filed  Form  S-8  Registration
     Statements No. 33-88704 and No. 33-62063.



     /s/ Arthur Andersen LLP

     San Francisco, California
     March 11, 1999