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                                                        Exhibit 23.2



                       CONSENT OF INDEPENDENT AUDITORS


       We hereby consent to the use in this Registration Statement 
on Form SB-2 of our report dated October 21, 1996 relating to the 
financial statements of Pivot Rules, Inc., and to the reference 
to our Firm under the captions "Summary Financial Information", 
"Selected Financial Data" and "Experts" in the Prospectus.




/s/ Richard A. Eisner & Company, LLP

New York, New York
March   , 1997


