EXHIBIT 23.3
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
  As independent public accountants, we hereby consent to the use of our
reports and to all references to our firm included in or made part of this
registration statement.
 
                                          -----------------------------
                                          BARBIER FRINAULT & ASSOCIES
                                          Member of Andersen Worlwide SC
                                          Thierry Aymonier
 
Paris, France,
   
September 26, 1996