Consent of Arthur Andersen LLP


                       [LETTERHEAD OF ARTHUR ANDERSEN LLP]


                   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 statement file nos. 333-57059, 333-56605, 333-33569, 333-72873,
333-84421, 333-52024 and 333-54981.


                             /s/ Arthur Andersen LLP

Philadelphia, Pa.
  September 28, 2001