Exhibit 24.2

                         [Coopers & Lybrand Letterhead]


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this registration statement on
From S-8 of our report dated March 15, 1995, which appears on page 14 of the
1994 Annual Report to Shareholders of HPSC, Inc., which is incorporated by
reference in HPSC, Inc.'s Annual Report on Form 10-K for the year ended December
31, 1994.  We also consent to the incorporation by reference of our report on
the Financial Statement Schedule, which appears on page F-1 of such Annual
Report on Form 10-K.  We also consent to the reference to our firm under the
caption "Experts".

                                        /s/ Cooper & Lybrand L.L.P.



Boston, Massachusetts
May 31, 1995