EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                    -----------------------------------------

      As independent public accountants, we hereby consent to the use of our
report (and to all references to our Firm) included in or made a part of this
Registration Statement number 333-31035, Amendment #1 filed on Form SB-2.


/s/ Arthur Andersen LLP
- -----------------------
ARTHUR ANDERSEN LLP

New York, New York
August 15, 1997


                                      II-17