EXHIBIT 99.1



                        Report of Independent Auditors


The Board of Directors and
Stockholders of Independent Child Study Teams, Inc.

We have audited the balance sheets of Independent Child Study Teams, Inc. as of 
December 31, 1996 and 1995, and the related statements of income, retained 
earnings and cash flows for the year then ended (not presented separately 
herein).  These financial statements are the responsibility of the Company's 
management.  Our responsibility is to express an opinion on these financial 
statements based on our audits.

We conducted our audits in accordance with generally accepted auditing 
standards.  Those standards require that we plan and perform the audit to 
obtain reasonable assurance about whether the financial statements are free of 
material misstatement.  An audit includes examining, on a test basis, evidence 
supporting the amounts and disclosures in the financial statements.  An audit 
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement 
presentation.  We believe that our audits provide a reasonable basis for our 
opinion.

In our opinion, such financial statements present fairly, in all material
respects, the financial position of Independent Child Study Teams, Inc. as of
December 31, 1996 and 1995, and the results of its operations and its cash flows
for the years then ended in conformity with generally accepted accounting
principles.

                                /s/ Deloitte & Touche LLP

Parsippany, New Jersey
March 14, 1997

 
                        Report of Independent Auditors

The Board of Directors and
Stockholders of I-R, Inc.

We have audited the balance sheets of I-R, Inc. as of December 31, 1996 and 
1995, and the related statements of income, retained earnings and cash flows for
the year then ended (not presented separately herein). These financial 
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these financial statements based on
our audits.

We conducted our audits in accordance with generally accepted auditing 
standards. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting 
the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 
We believe that our audits provide a reasonable basis for our opinion.

In our opinion, such financial statements referred to above present fairly, in
all material respects, the financial position of I-R, Inc. at December 31, 1996
and 1995, and the results of its operations and its cash flows for the years
then ended in conformity with generally accepted accounting principles.

                                       /s/ Deloitte & Touche LLP

Parsippany, New Jersey
March 14, 1997