EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS

As independent public accountants, we hereby consent to the incorporation of our
report included in this Form 10-K into the Company's previously filed
Registration Statements on Form S-8 (No. 333-39574, 333-43389, 33-09559 and
033-79996).


/s/ ARTHUR ANDERSEN
- ----------------------
(ARTHUR ANDERSEN LLP)

New York, New York
March 21, 2001