EXHIBIT 23.4

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the inclusion in this registration statement on Form S-4 of our 
report dated October 22, 1997, on our audit of the combined financial statements
of Cushman Management Associates, Inc. and Affiliates. We also consent to the 
references to our firm under the caption "Experts".

                                       /s/ Landa & Altsher
                                       LANDA & ALTSHER, P.C.

Randolph, Massachusetts
September 25, 1998