EXHIBIT 23.2

                                  [LETTERHEAD]


                    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-4.

/s/ Regardie, Brooks & Lewis, Chartered
by Nathan J. Rosen, CPA, V. President

   
Bethesda, Maryland
December 5, 1996