

                                                                    Exhibit 23.2

                       Consent of Independent Accountants

     We consent to the inclusion in this Prospectus/Information Statement and
the Registration Statement of which this Prospectus/Information Statement is a
part on Form S-4 (File No. 33-60167) of our report, which includes an
explanatory paragraph concerning the Company's ability to continue as a going
concern dated April 7, 1995, except for Note 10 as to which the date is June 7,
1995, on our audit of the consolidated financial statements of Chiat/Day
Holdings, Inc. We also consent to the reference to our firm under the caption
"Experts".


                                                   Coopers & Lybrand L.L.P.

Sherman Oaks, California
July 24, 1995


