Exhibit 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS



We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on  Forms  S-8  (Registration  Nos.  33-31978,  33-71390,  33-86672,
333-17979, 333-38891 and 333-59177) and Form S-3 (Registration No. 333-38893) of
our report  dated  March 10,  2000  relating  to the  financial  statements  and
financial statement  schedule,  which appears in this Form 10-K. We also consent
to the reference to us under the heading "Selected  Financial Data" in this Form
10-K.



/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
April 27, 2000