Exhibit 23(B)



              INFORMATION REGARDING CONSENT OF ARTHUR ANDERSEN LLP

As previously  disclosed in the Company's  Form 8-K filed on April 3, 2002,  the
Company replaced Arthur Andersen LLP as its independent  public  accountants and
announced  that the Company had appointed  Ernst & Young LLP as its  independent
public accountants.

After reasonable  efforts,  the Company was unable to obtain the written consent
of Arthur  Andersen LLP to  incorporate  by reference  its report dated July 31,
2002.

The absence of this consent may limit recovery against Arthur Andersen LLP under
Section 11 of the  Securities  Act.  In  addition,  as a practical  matter,  the
ability of Andersen to satisfy any claims  (including claims arising from Arthur
Andersen  LLP's  provision  of  auditing  and other  services to the Company and
Arthur  Andersen  LLP's  other  clients)  may be  limited  due to recent  events
regarding Arthur Andersen LLP,  including  without  limitation its conviction on
federal  obstruction of justice  charges  arising from the federal  government's
investigation of Enron Corp.