Exhibit 23









                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



As independent public accountants, we hereby consent to the incorporation of our
report included in this Form 10-K, into the Company's previously filed
Registration Statements; File No. 33-19290, No. 33-31456, No. 33-32969, No.
33-47305, No. 33-53205, No. 33-53475, No. 33-54991, No. 33-59219, No. 33-60419,
No. 333-01681, No. 333-01833, No. 333-04471, No. 333-05701, No. 333-18993,
333-74575, No. 333-71995, No. 333-92151, No. 333-33136 and No. 333-49116.

                                                         /s/ ARTHUR ANDERSEN LLP



Philadelphia, Pennsylvania
March 15, 2002