EXHIBIT 23.2
 
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
 
North Atlantic Acquisition Corp.
New York, New York
 
We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement on Form S-4 of our report dated October 12, 1998 relating
to the financial statements of North Atlantic Acquisition Corp., appearing in
the Company's Annual Report on Form 10-KSB for the year ended August 31, 1998,
which is contained in that prospectus. Our report contains an explanatory
paragraph regarding uncertainties about the Company's ability to continue as a
going concern.
 
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
 
                                          BDO SEIDMAN, LLP
 
   
New York, New York
January 21, 1999