Exhibit 23.1


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
dated February 28, 2001 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.


New York, New York
March    , 2001