Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-4 of our report
(which contains an explanatory paragraph relating to the ability of Harvard
Industries, Inc. to continue as a going concern) dated November 14, 1997, except
for Note 9 as to which the date is December 29, 1997, appearing in 
the Annual Report on Form 10-K/A of Harvard Industries, Inc. for the year ended
September 30, 1998.

/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP

11 Madison Avenue
New York, NY
   
April 14, 1999