Exhibit 3.23

                           ARTICLES OF INCORPORATION

                                      OF

                                   AIB CORP.


        FIRST:  The name of the corporation is:

                        AIB Corp.

        SECOND: The purpose of the corporation is to engage in any lawful act or
activity for which a corporation may be organized under the General Corporation 
Law of California other than the banking business, the trust company business or
the practice of a profession permitted to be incorporated by the California 
Corporations Code.

        THIRD:  The name and address in this state of the corporation's initial 
agent for service of process is Andrew Gardner, 333 North June Street, Los 
Angeles, California 90004.

        FOURTH: The corporation is authorized to issue 100,000 shares of common 
stock.

        IN WITNESS WHEREOF, the undersigned has executed these Articles of 
Incorporation this 26th day of January, 1984.



                                        /s/ Dennis A. Kahan
                                        ----------------------------
                                        Dennis A. Kahan




        I, Dennis A. Kahan, hereby declare that I am the person who executed the
foregoing Articles of Incorporation and that said Articles of Incorporation are 
my own act and deed.

        Executed at Los Angeles, California, this 26th day of January, 1984.



                                        /s/ Dennis A. Kahan
                                        ----------------------------
                                        Dennis A. Kahan