Exhibit 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report  included  in this  Form  10-K/A,  into the  Company's  previously  filed
Registration  Statement  File  Nos.  33-64580,   33-89726,  333-2404,  333-3480,
333-12321, 333-27611, 333-59309,333-59529 and 333-57766.

                                                             ARTHUR ANDERSEN LLP

Philadelphia, Pennsylvania
December 13, 2001