EXHIBIT 23.2
                                ____________
             CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We have issued our report dated April 16, 1996 accompanying the combined
financial statements of National Business Solutions, Inc. and Affiliates
appearing in the Paychex, Inc. Form 8-K dated July 9, 1996, which are
incorporated by reference in this Registration Statement.  We consent to the
incorporation by reference in the Registration Statement of the aforementioned
report and to the use of our name as it appears under the caption "Experts."

Tampa, Florida
October 29, 1996                                /s/ Grant Thornton LLP