Exhibit 23.4



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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As independent certified public accountant, I hereby consent to the use of my
report (and to all references to my Firm) included in or made a part of this
registration statement.

/s/ John A. Criscuola, CPA
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John A. Criscuola, CPA


Port Jefferson Station, New York

January 7, 2000