EXHIBIT 23

                  Consent of Independent Public Accountants 

As independent public accountants, we hereby consent to the incorporation of 
our report included in this Form 10-K, into the Company's previously filed 
Registration Statement File Nos. 2-76922, 2-96982, 33-17136, 33-27227, 
33-34952, 33-48832, 33-48840, 33-58746, 33-61038 and 33-78424. 

                           /s/ ARTHUR ANDERSEN LLP 

New York, New York 
March 17, 1995