EXHIBIT 23.2
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
   
    We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
November 27, 1996, appearing page 29 of Dresser Industries, Inc.'s Annual Report
on Form 10-K for the year ended October 31, 1996. We also consent to the
references to us under the heading "Experts" in such Prospectus.
    
 
   
/s/ PRICE WATERHOUSE LLP
PRICE WATERHOUSE LLP
Dallas, Texas
July 1, 1997