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                                                               Exhibit No. 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", "Change in 
Accountants" and "Experts" in the Prospectus.



/s/ Richard A. Eisner & Company, LLP

New York, New York
April 16, 1997

