EXHIBIT 23.2

                         CONSENT OF INDEPENDENT AUDITORS


We consent to the  incorporation by reference in the  Registration  Statement on
Form S-8 pertaining to the Marine Products Corporation 2004 Stock Incentive Plan
of our  report  dated  February  27,  2004,  with  respect  to the  consolidated
financial statements and schedule of Marine Products Corporation included in its
Annual Report (Form 10-K) for the year ended  December 31, 2003,  filed with the
Securities and Exchange Commission.

/s/ Ernst & Young LLP
Atlanta, Georgia
July 28, 2004