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
   
 December 1, 1995
    
 New York, NY