EXHIBIT 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                        
     As independent public accountants, we hereby consent to the incorporation
of our report dated January 17, 1995 incorporated by reference in this Form 10-K
into the Company's previously filed Registration Statements on Form S-3
(Registration No. 33-51217 and No. 33-52123) and on Form S-8 (Registration No.
33-63126).


                                                ARTHUR ANDERSEN LLP


New York, N.Y.
March 30, 1995