<PAGE> 1
Exhibit 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 33-88744, 33-88745, 33-88746, 33-88748, and
333-70653) of NAHC, Inc. of our report dated September 27, 2000, which report
includes an explanatory paragraph addressing matters which raise substantial
doubt about the Company's ability to continue as a going concern, relating to
the consolidated financial statements and financial statement schedule, which
appears on page 49 in this Form 10-K.
PricewaterhouseCoopers LLP
Philadelphia, PA
September 28, 2000
