EXHIBIT 23.1
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
   
  As independent public accountants, we hereby consent to the use of our report
and to all references to our Firm included in or made a part of the Post-
Effective Amendment of the Registration Statement on Form SB-2.     
 
                                          Arthur Andersen LLP
 
New York, New York
   
May 23, 1997