<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>ex-23.txt
<DESCRIPTION>CONSENT OF AUDITORS
<TEXT>

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report included in this Form 10-KSB, into the Company's previously filed
Registration Statement File No. 333-82374.


                                       By: /s/ Arthur Andersen LLP
                                           -----------------------
                                               ARTHUR ANDERSEN LLP

New York, New York
February 28, 2002

</TEXT>
</DOCUMENT>
