EXHIBIT 23(A)
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
     As independent public accountants, we hereby consent to the use of our
review and audit reports dated September 11, 1996 and April 15, 1996 (except
with respect to the matters discussed in Note 13, as to which the date is July
25, 1996), respectively, and to all references to our Firm included in or made a
part of this registration statement.
 
                                         ARTHUR ANDERSEN LLP
 
Melville, New York
September 16, 1996