CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this Form 8-K of our report dated February 21, 2001. It should be
noted that we have not audited any financial statements of the company
subsequent to December 31, 2000 or performed any audit procedures subsequent
to the date of our report.

                                           ARTHUR ANDERSEN LLP

February 23, 2001
New York, New York