CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation
by reference in this Form 10-K of our report dated February 10, 1998. It
should be noted that we have not audited any financial statements of the
company subsequent to December 31, 1997 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 30, 1997