Exhibit 23.1


                       CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report  included  in  this  Form  10-K/A  Amendment  No.  1 into  the  Company's
previously  filed  Registration  Statements  File  Nos.  333-53657,   333-53765,
333-92003, 333-79151, 333-40472, 333-43768, 333-60294 and 333-82230.


ARTHUR ANDERSEN LLP
/s/ ARTHUR ANDERSEN LLP

April 17, 2002
New York, New York