Exhibit (23)

                                   CONSENT OF
                         INDEPENDENT PUBLIC ACCOUNTANTS

   As independent public accountants, we hereby consent to the incorporation of
our report dated February 25, 1999 included or incorporated by reference in this
annual report on Form 10-K, into the Company's previously filed: Form S-8
Registration Statement, File Number 333-44471; Form S-3 Registration Statement,
File Number 333-13929; and Form S-3 Registration Statement, File Number
333-74481.

                                                    /s/ MARGOLIS & COMPANY P.C.
                                                    ----------------------------
                                                    Margolis & Company P.C.
                                                    Certified Public Accountants

Bala Cynwyd, Pennsylvania
April 19, 1999