Exhibit 23.0

Report of Predecessor Auditor (Arthur Andersen LLP) on Financial Statement
Schedule

The following report is a copy of a report previously issued by Arthur Andersen
LLP and has not been reissued by Arthur Andersen LLP. This report applies to
supplemental Schedule II - Valuation and Qualifying Accounts for the years ended
December 31, 2001 and December 31, 2000.

 Report of Independent Accountants on Consolidated Financial Statement Schedules

     Our audit was made for the purpose of forming an opinion on the basic
financial statements taken as a whole. Schedule II included in Form 10-K is
presented for purposes of complying with the Securities and Exchange Commission
rules and is not part of the basic financial statements. This schedule has been
subjected to the auditing procedures applied in the audit of the basic financial
statements, and in our opinion, fairly states in all material respects the
financial data reguired to be set forth therein in relation to the basic
financial statements taken as a whole.