EXHIBIT 23.2

                       [LETTERHEAD OF SHLOMO ZIV & CO.]

                   Consent of Independent Public Accountants

As independent public accountants, we hereby consent to the use of our reports
(and to all references to our Firm) included in or made a part of this
registration statement.

                                  Sincerely,

                                  /s/ Shlomo Ziv & Co.

                                  Shlomo Ziv & Co.
                                  certified Public Accountants (Isr.)

September 18, 1996