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                                                                    EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the inclusion in
this proxy statement/ prospectus constituting a part of this registration
statement on Form F-4 of our reports dated April 2, 2001, except with respect to
the matters discussed in Note 16 as to which the date is June 28, 2001, and to
all references to our Firms included in or made part of this registration
statement.

RSM Salustro Reydel                       Barbier Frinault & Cie
                                          A member firm of Arthur Andersen

Paris, France
July 6, 2001