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, into the Company's previously filed
Registration Statement File Nos.  33-28052, 33-56737, 33-66932, 33-56735,
33-57113, 33-66934 and 333-16785.



                                        Arthur Andersen LLP

                                    /s/ Arthur Andersen LLP


New York, New York
March 7, 1997