EXHIBIT 23.4
 
                       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 August 24th, 1998 on our audits of the
consolidated financial statements of L.C. Holding Company.
 
                                          CONSTANTIN ASSOCIES
 
Paris, France
December 17th, 1998