Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our report  dated  February  23,  1998,  relating  to the  financial
statements  which appear in Form S-1 of Bruckner  Supply  Company,  Inc. for the
year ended December 31, 1997.

/s/  Anchin, Block & Anchin LLP

New York, New York
June 25, 1999