Exhibit 23.1


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the use of our report
dated  March 13,  2002 in this Form  10-K.  It should be noted  that we have not
audited any financial  statements of the company subsequent to December 31, 2001
or performed any audit procedures subsequent to the date of our report.



New York, New York                                      /s/ Arthur Andersen LLP
April 1, 2002