CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated 11/30/95 included
in this registration statement and to all references to our Firm included in
this registration statement.



                                             /s/Shlomo Ziv & Co.
                                               Shlomo Ziv & Co.
                                        Certified Public Accountants (Isr.)


August 2, 1996