Form: 10-K

Annual report [Section 13 and 15(d), not S-K Item 405]

March 26, 2001

CONSENT OF ARTHUR ANDERSEN LLP

Published on March 26, 2001


CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to use of our
report dated February 28, 2001 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, 2000 or performed any audit
procedures subsequent to the date of our report.

/s/ Arthur Andersen LLP
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Arthur Andersen LLP

New York, New York
March 21, 2001