


                        EXHIBIT 23.A
              CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this registration
statement on Form S-8 of our reports, which include an explanatory
paragraph stating that the Company discontinued accounting for the
operations of its telephone subsidiaries in accordance with
Statement of Financial Accounting Standards No. 71, "Accounting for
the Effect of Certain Types of Regulation," effective August 1,
1994, and changed its method of accounting for income taxes and
postemployment benefits in 1993, on our audits of the
consolidated financial statements and financial statement schedule
of the Company and its subsidiaries as of December 31, 1994 and
December 31, 1993, and for each of the three years in the period
ended December 31, 1994, which reports are incorporated by
reference or included in the Company's Annual Report on Form 10-K
for the year ended December 31, 1994.

We also consent to the reference to our Firm under the caption
"Independent Accountants".


/COOPERS & LYBRAND L.L.P./


2400 Eleven Penn Center
Philadelphia, Pennsylvania
January 23, 1995


