EXHIBIT 23
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
    As independent public accountants, we hereby consent to the incorporation by
reference  of our report dated January 26, 1996, included in this Form 10-K into
the Company's  previously  filed  Registration Statements  Files  No.  33-14706,
33-39204,  33-39187, 33-32623, 33-32622, 33-40795, 33-62138, 33-62140, 33-52617,
33-56639, 33-56641, 33-57763, 33-65401 and 33-65403.
 
San Francisco, California
March 18, 1996