EXHIBIT 23




                    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 Form S-8
Registration Statement (File No. 333-32623) filed with the Securities and
Exchange Commission on August 1, 1997, Form S-8 Registration Statement (File No.
333-56187) filed with the Securities and Exchange Commission on June 5, 1998 and
Form S-8 Registration Statement (File No.333-55702) filed with the Securities
and Exchange Commission on February 15, 2001.



                                                /s/ ARTHUR ANDERSEN LLP



Philadelphia, Pennsylvania
    March 29, 2002