EXHIBIT 23 - CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




                          [ARTHUR ANDERSEN LETTERHEAD]


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
of our report  dated  January 16, 1997,  incorporated  by reference in this Form
10-K, into the Company's previously filed Registration Statement No. 33-44393.

                                                         /s/ ARTHUR ANDERSEN LLP
March 18, 1997