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, 333-56736, 333-69266, and 333-69264)
and Form S-3  (Registration  No.  333-38893)  of our report  dated March 5, 2002
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 19, 2002