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EXHIBIT 99.B
  GUIDELINES
    FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
    NUMBER ON SUBSTITUTE
    FORM W-9
  Guidelines for Determining the Proper Identification Number
    to Give the Payer 000-00-0000. 00-0000000.
  Give the SOCIALSECURITY numberFor this type of account:

of 1.


Individual

The individual2.


Two or more individuals (joint account)

The actual owner of the account or, if combined funds, the first
    individual on the account(1)3.


Husband and wife (joint account)

The actual owner of the account or, if joint funds, the first
    individual on the account(1)4.


Custodian account of a minor (Uniform Gift to Minors Act)

The minor(2)5.


Adult and minor (joint account)

The adult or, if the minor is the only contributor, the minor(1)6.


Account in the name of guardian or committee for a designated
    ward, minor, or incompetent person

The ward, minor, or incompetent person(3)7.


a. The usual revocable savings trust account (grantor is
    also trustee)

The grantor-trusteeb. So-called trust account that is not a legal or valid
    trust under State law

The actual owner(1)  Give theFor this type of account:

SOCIAL SECURITY number of 8.


Sole proprietorship or single-owner LLC account

The owner(4)9.


A valid trust, estate, pension trust

Legal entity (Do not furnish the identifying number of the
    personal representative or trustee unless the legal entity
    itself is not designated in the account title.)(5)10.


Corporate or LLC electing corporate status on form 8832

The corporation11.


Religious, charitable, or educational organization

The organization12.


Partnership or multi-member LLC

The partnership13.


Association, club or other tax-exempt organization

The organization14.


A broker or registered nominee

The broker or nominee15.


Account with the Department of Agriculture in the name of a
    public entity (such as a State or local government, school
    district or prison) that receives agricultural program payments

The public entity  (1)
    
    List first and circle the name of
    the person whose number you furnish. If only one person on a
    joint account has a social security number, that persons
    social security number must be furnished.(2)
    
    Circle the minors name and
    furnish the minors social security number.(3)
    
    Circle the wards,
    minors or incompetent persons name and furnish such
    persons social security number.(4)
    
    You must show your individual name,
    but you may also enter your business or doing business
    as name. You may use either your social security number or
    your employer identification number (if you have one).(5)
    
    List first and circle the name of
    the legal trust, estate, or pension trust.  Note:




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GUIDELINES
    FOR CERTIFICATION OF TAXPAYER IDENTIFICATION
    NUMBER ON SUBSTITUTE
    FORM W-9Page 2
   Obtaining
    a Number
  Form SS-5, Form SS-4, Form W-9,
  Payees
    Exempt from Backup Withholding
  Payees specifically exempted from
    backup withholding on ALL payments include the following:
  
    A corporation.
    A financial institution.
    An organization exempt from tax under section 501(a), or an
    individual retirement plan.
    The United States or any agency or instrumentality thereof.
    A state, the District of Columbia, a possession of the United
    States, or any political subdivision or instrumentality thereof.
    A foreign government, a political subdivision of a foreign
    government, or any agency or instrumentality thereof.
    An international organization or any agency, or instrumentality
    thereof.
    A registered dealer in securities or commodities registered in
    the U.S. or a possession of the U.S.
    A real estate investment trust.
    A common trust fund operated by a bank under section 584(a).
    An exempt charitable remainder trust, or a non-exempt trust
    described in section 4947(a)(1).
    An entity registered at all times during the year under the
    Investment Company Act of 1940.
    A foreign central bank of issue.
    A middleman known in the investment community as a nominee or
    custodian.    
    Payments to nonresident aliens subject to withholding under
    section 1441.
    Payments to partnerships not engaged in a trade or business in
    the U.S. and that have at least one nonresident partner.
    Payments of patronage dividends not paid in money.
    Payments made by certain foreign organizations.    
    Payments of interest on obligations issued by individuals. Note:
    You may be subject to backup withholding if this interest is
    $600 or more and is paid in the course of the payers trade
    or business and you have not provided your correct taxpayer
    identification number to the payer.
    Payments of tax-exempt interest (including exempt-interest
    dividends under section 852).
    Payments described in section 6049(b)(5) to non-resident
    aliens.
    Payments on tax-free covenant bonds under section 1451.
    Payments made by certain foreign organizations.  Form W-9
    PRIVACY ACT
    NOTICE.
  Penalties
  (1) Penalty for Failure to Furnish TIN
  (2) Civil Penalty For False Information With Respect To
    Withholding
  (3) Criminal Penalty For Falsifying
    Information and/or
  FOR ADDITIONAL INFORMATION CONTACT YOUR TAX CONSULTANT OR THE
    INTERNAL REVENUE SERVICE
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