EXHIBIT 23(b)


              INFORMATION CONCERNING CONSENT OF ARTHUR ANDERSEN LLP

We have not been able to obtain, after reasonable efforts, the re-issued report
or consent of Arthur Andersen LLP related to the consolidated financial
statements of the Company for the year ended December 29, 2001, including in
this report on Form 10-K. Therefore, we have included a copy of their previously
issued report.

Because we have been unable to obtain the above-referenced consent of Arthur
Andersen LLP, we are required to disclose any resulting limitations on recovery
by investors. Section 11(a) of the Securities Act of 1933 allows, under certain
circumstances, a person acquiring a security to assert a claim against, among
others, an accountant who has consented to be named as having prepared any
report for use in connection with the registration statement if part of a
registration statement at the time it becomes effective contains an untrue
statement of a material fact or omits to state a material fact required to be
stated therein or necessary to make the statements therein not misleading.
Because Arthur Andersen LLP has not consented to being named in this Form 10-K,
it will not be liable under Section 11(a) of the Securities Act for any untrue
statements or omissions of material fact contained in the financial statements
audited by Arthur Andersen LLP.