EXHIBIT 23

                   Consent of Independent Public Accountants

   As independent public accountants, we hereby consent to the incorporation of
our report, dated February 4, 2002, included in this Form 10-K, into the
Company's previously filed Registration Statement File Nos. 2-76922, 2-96982,
33-17136, 33-27227, 33-34952, 33-15515, 33-48832, 33-48840, 33-58746, 33-61038,
33-78424, 33-58887, 33-58231, 33-64753, 333-38251, 333-45679, 333-79411,
333-33644, 333-72340 and 333-72342.

                                          /s/  ARTHUR ANDERSEN LLP

New York, New York
March 19, 2002