EXHIBIT 23.2
    
 
   
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
    
 
   
    As  independent  public accountants,  we hereby  consent to  the use  of our
report dated January 23, 1996 with respect to the financial statements of Direct
Broadcasting Satellite Corporation and to all references to our Firm included in
or made a part of this Registration Statement on Form S-1.
    
 
   
                                          /s/ REGARDIE, BROOKS & LEWIS
                                            Chartered Certified Public
                                          Accountants
    
 
   
Bethesda, Maryland,
    
   
June 11, 1996.