Exhibit 23-1

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As  independent  public  accountants,  we  hereby  consent  to the
incorporation of our reports included in this Form 10-K, into the Company's
previously filed  Registration  Statements  (File  Nos. 33-53501, 33-43838,
33-53435, 33-62892, 333-04813 and 333-12827).



                                                  ARTHUR ANDERSEN LLP      





New York, N.Y.
March 6, 1997
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