CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference in this Form 10KSB/A of our report dated March 19, 2001.  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.

                                                  ARTHUR ANDERSEN LLP

New York, New York
October 9, 2001