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, 333-69264, 333-69266 and
333-101835) and Form S-3  (Registration No. 333-38893) of our report dated March
14, 2003 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 17, 2003