Exhibit 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference of our report included in this Form 10-K, into the Company's
previously filed Registration Statement File Numbers 333-33077, 33-83902,
333-02685, 333-36121, 333-33073, 33-51202, 33-83904, 33-69870, 33-41591,
33-4468, 33-41592, 333-33075, 333-64541 and 33-41593.



Arthur Andersen LLP

New York, New York
March 29, 2001




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