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 Trust's previously filed
Registration Statements on Forms S-8 and S-3: 1988 Non-Statutory Stock Option
Plan, Share Compensation Plan for Outside Trustees, 1997 Incentive Plan (File
No. 333-57815), Dividend Reinvestment Plan for Shareholders (File No. 333-81763)
and (File No. 333-60638).

                                                  ARTHUR ANDERSEN LLP


Philadelphia, PA
March 26, 2002