EXHIBIT 23.7

            [LETTERHEAD OF FRIEDMAN ALPREN & GREEN LLP APPEARS HERE]

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation 
by reference in this registration statement on Form S-8 (File No. 333-19057
Post-Effective Amendment No. 1) of our report dated January 28, 1995, on our
audit of the statement of income and the related statements of changes in
partners' capital and cash flows, of Edwards Capital Company for the year ended
December 31, 1994, and to all references to our firm included in this
registration statement.

                                              /s/ Friedman Alpren & Green LLP

                                              FRIEDMAN ALPREN & GREEN LLP

New York, New York
May 27, 1997