
<PAGE>

                                                                   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", "Change in
Accountants" and "Experts" in the Prospectus.

/s/ Richard A. Eisner & Company, LLP

New York, New York
April 30, 1997

