EXHIBIT 23




                         Consent of Independent Auditors

     We consent to the incorporation by reference herein of our report dated
February 11, 2004 except as to note 6, the date of which is March 22, 2004 with
respect to our audits of the financial statements incorporated herein by
reference and to the reference to our firm under the heading "Experts" in the
prospectus.



/s/ EISNER LLP
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Eisner LLP


New York, NY
April 19, 2004













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