Exhibit 23

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this Form 10-K of our report  dated  March 6,  2002.  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                             ARTHUR ANDERSEN LLP
March 27, 2002