EXHIBIT 23.3
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our report dated February 7, 1997
relating to the consolidated statements of operations, of shareholders
deficit, and of cash flows, of Alphatec USA, Inc., which appears in such
Prospectus. We also consent to the references to us under the headings
"Experts" in such Prospectus.
 
/s/ PRICE WATERHOUSE LLP
 
Price Waterhouse LLP
San Jose, California
   
June 2, 1998