EXHIBIT 23.2
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-01680 and 333-27151) of Premier Laser Systems,
Inc. of our report dated May 17, 1996 appearing on page 26 of this Amendment No.
1 to Form 10-K. We also consent to the application of such report to the
Financial Statement Schedule for the two years ended March 31, 1996 listed in
the accompanying index when such schedule is read in conjunction with the
financial statements referred to in our report. The audits referred to in such
report also included this schedule.
 
PRICE WATERHOUSE LLP
 
Costa Mesa, California
June 17, 1997