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,  333-59177,  333-42054,  and  333-56736)  and  Form  S-3
(Registration  No.  333-38893) of our report dated March 6, 2001 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 26, 2001