EXHIBIT 23.1


                     [LETTERHEAD OF M.R. WEISER & CO. LLP]





                        CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the use in the prospectus constituting part of this
Registration Statement on Form S-3 of our report dated February 25, 1998,
except for Note N which is as of June 25, 1998, relating to the financial
statements of Pivot Rules, Inc. which are included elsewhere in such
Prospectus. We also consent to the reference to us under the heading "Experts"
in such Prospectus.

                                                    M.R. WEISER&CO. LLP

New York, New York
August 11, 1998