Exhibit 23.2

                         Consent of Independent Auditors

We consent to the reference of our firm under the caption "Experts" in Amendment
No. 1 to the Registration Statement (Form S-3 and Form S-4) and related
prospectuses of Marvel Enterprises, Inc. for the registration of up to
$250,000,000 of 12% Senior Notes due 2009 and to the incorporation by reference
of our report dated April 14, 1998, with respect to the consolidated financial
statements and schedule of Marvel Entertainment Group, Inc. included in its
Annual Report (Form 10-K/A) for the year ended December 31, 1997, filed with the
Securities and Exchange Commission.


                                                     /s/ Ernst & Young LLP
New York, New York
July 20, 1999