EXHIBIT 23.2

                      CONSENT OF INDEPENDENT ACCOUNTANTS



     We consent to the inclusion in this registration statement on Form S-4 of
our reports dated March 31, 1999, March 12, 1999, March 12, 1999, April 27,
1999, December 30, 1998, September 10, 1999, September 3, 1999, September 16,
1999, September 15, 1999, September 10, 1999, and September 10, 1999, on our
audits of the financial statements and financial statement schedule of City
Truck Holdings, Inc. and Subsidiaries, Stone Heavy Duty, Inc., Associated Brake
Supply, Inc. and Affiliates, Vantage Parts, Truck and Trailer Parts, Inc. and
Affiliate, Active Gear, L.L.C., California Equipment Company and California
Equipment Company of Sacramento, Superior Truck & Auto Supply, Inc., Wheels and
Brakes, Inc. and Subsidiaries, TBS Incorporated, and New England Truck and Auto
Service, Inc., respectively. We also consent to the references to our firm under
the caption "Experts" and "Selected Historical Financial and Operating
Data."

PricewaterhouseCoopers LLP
Chicago, IL

September 27, 1999