EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We consent to the inclusion in this registration statement on form S-4 of
our report dated May 13, 1998 on our audits of the consolidated financial
statements of Koffolk (1949) Ltd.

                                          DOV KAHANA & CO.
                                          Certified Public Accountants (Isr.)

Tel-Aviv, Israel
September 28, 1998