CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS ----------------------------------------- As independent public accountants, we hereby consent to the use of our report dated October 22, 1997 in this form 8-K. October 22, 1997 ARTHUR ANDERSEN Wirtschaftsprufungsgesellschaft SteuerberatungsgesellschaftmbH /s/ Dr. Maiss Dr. Maiss Stieve Wirtschaftsprufer Wirtschaftsprufer