EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Amendment No. 2 to 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, relating to the financial statements which
appear in the Annual Report of Harvard Industries, Inc. on Amendment No. 2 to
Form 10-K/A, for the year ended September 30, 1998.

                                              /s/ PRICEWATERHOUSECOOPERS LLP
                                          --------------------------------------
                                                PricewaterhouseCoopers LLP

11 Madison Avenue
New York, NY

June 11, 1999