CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to use of our
report dated March 20, 2000 included in this Form 10-K. It should be noted
that we have not audited any financial statements of the company subsequent
to December 31, 1999 or performed any audit procedures subsequent to the
date of our report.

/s/Arthur Andersen LLP
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New York, New York
March 20, 1999