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                                                                      EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-09896, 33-51455, 33-55410, 33-58347, 333-57509,
333-57515, 333-57517, 333-57519, 333-83511, 333-34764, 333-49280, 333-57866,
333-57868, 333-91582 and 333-91736), and Form S-3 (Nos. 33-14071, 33-55425,
333-22355, 333-49455, 333-68847, 333-74075, 333-34760, 333-86874 and 333-101455)
and on Form S-4 (No. 333-82049) of our report dated February 6, 2003 relating to
the financial statements, which appears in the Annual Report to Shareowners,
which is incorporated in this Annual Report on Form 10-K. We also consent to the
incorporation by reference of our report dated February 6, 2003 relating to the
financial statement schedule, which appears in this Form 10-K.

/s/ PRICEWATERHOUSECOOPERS LLP

Florham Park, New Jersey
March 6, 2003