EXHIBIT 23(A)
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
   
     As independent public accountants, we hereby consent to the use in this
registration statement of our report dated April 15, 1996 (except with respect
to the matters discussed in Note 13, as to which the date is July 25, 1996)
included herein, and to all references to our Firm included in or made a part of
this registration statement.
    
 
                                         ARTHUR ANDERSEN LLP
 
   
Melville, New York
October 30, 1996