EXHIBIT 23.2


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the inclusion in this
Form 10-K of our report dated January 21, 2000. It should be noted that we have
not audited any financial statements of the Company subsequent to January 2,
2000, or performed any audit procedures subsequent to the date of our report.

                                                     /s/ ARTHUR ANDERSEN LLP





Philadelphia, PA
March 29, 2001