EXHIBIT 23.1  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
    As independent public accountants we hereby consent to the incorporation by
reference of our report dated January 26, 1996 into the Company's Registration
Statements on Form S-8 (nos. 333-05743 and 333-05745).
 
                                          ARTHUR ANDERSEN LLP
 
San Francisco, California
 
  October 9, 1996