CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





As independent public accountants, we hereby consent to the incorporation of our
report included in this Form 10-K, into the Company's previously filed
Registration Statements File Nos. 33-84738, 33-90700, 33-97898, 333-2832, 
333-17527 and 333-74274.



  

                                                     ARTHUR ANDERSEN LLP


March 27, 1997
 Philadelphia, Pa.