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                                                                  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