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                                                                   EXHIBIT 23




CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
reports included in this Form 10-K, into the Company's previously filed
Registration Statements on Form S-8 File Nos. 333-28899, 333-28901, 333-28905,
333-28931.

Los Angeles, California
March 30, 2001