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.



                                       ARTHUR ANDERSEN LLP



Philadelphia, Pa.
  March 25, 1998