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                                                                      EXHIBIT 23

                         CONSENT OF INDEPENDENT AUDITORS


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 on Form S-8 (No. 333-43389, 33-09559 and 033-79996).


/s/ Arthur Andersen
----------------------
(ARTHUR ANDERSEN LLP)

New York, New York
March 25, 2000

