EXHIBIT 23.2


INDEPENDENT AUDITORS' CONSENT:


We consent to the use in this Amendment No. 2 to Registration Statement No.
333-16867 of Outsourcing Solutions Inc. on Form S-4 of our report dated August
9, 1996 (relating to the financial statements of Account Portfolios, L.P.),
appearing in the Prospectus which is part of this Registration Statement, and to
the reference to us under the heading "Experts" in such Prospectus.



DELOITTE & TOUCHE LLP

Atlanta, Georgia
February 7, 1997