Exhibit (23)(a)

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

          As independent public accountants, we hereby consent to the
 incorporation by reference in this registration statement of our reports
 dated March 23, 1995, included in the Annual Report on Form 10-K of the
 Corporation for the year ended December 31, 1994, and to all references to
 our firm included in this registration statement.

                                   /s/ ARTHUR ANDERSEN LLP

                                   Arthur Andersen LLP



 September 22, 1995
 New York, NY