EXHIBIT 23 - CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS






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                          [ARTHUR ANDERSEN LETTERHEAD]

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public  accountants,  we hereby consent to the incorporation
of our report  dated  January 17, 2000,  incorporated  by reference in this Form
10-K, into the Company's previously filed Registration Statement No. 33-44393.

                                                   /s/ ARTHUR ANDERSEN LLP

March 21, 2000




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