Exhibit 23.2


                     CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the inclusion in 
this Form 8-K of our report on Brunswick Biomedical Corporation dated August 
24, 1995. It should be noted that we have not audited any financial 
statements of the  Company subsequent to June 30, 1995 or performed any audit 
procedures subsequent to the date of our report.

                                       ARTHUR ANDERSEN LLP

Boston, Massachusetts
December 4, 1996












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