Exhibit 23
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
    As independent public accountants, we hereby consent to the incorporation of
our report included in this Form 10-K, into the Company's previously filed
Registration Statement File Nos. 33-28052, 33-56737, 33-66932, 33-56735,
33-57113, 33-66934 and 333-16785.
 
                                                   ARTHUR ANDERSEN LLP
 
                                                  /s/ Arthur Andersen LLP
 
New York, New York 
March 9, 1998