1 EXHIBIT 23 (b) CONSENT OF INDEPENDENT ACCOUNTANTS We hereby consent to the incorporation by reference in the Prospectuses constituting part of these Registration Statements on Form S-3 (No. 33-44475); Form S-4 (No. 33-44403) and Forms S-8 (Nos. 33-36304, 33-67826, 33-67828 and 33-36305) of our report dated February 10, 1995; appearing in Bird Corporation's Form 10-K for the year ended December 31, 1996. /s/Alpern, Rosenthal & Company Pittsburgh, Pennsylvania March 31, 1997