EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Prospectus constituting part of this
Registration Statement on Form SB-2 of our reports dated April 2, 1996 relating
to the financial statements of Baltic International USA, Inc. and Baltic
International Airlines which appear in such Prospectus. We also consent to the
reference to us under the heading "Experts" in such Prospectus.

BDO Seidman, LLP

Houston, Texas
June 4, 1996