EXHIBIT 23.3
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We consent to the inclusion in this registration statement on Form S-4
(File No. 333-64641) of our report dated May 13, 1998 on our audits of the
consolidated financial statements of Koffolk (1949) Ltd.
 
                                          DOV KAHANA & CO.
                                          Certified Public Accountants (Isr.)
 
Tel-Aviv, Israel
December 10, 1998