EXHIBIT 23.2 Deloitte & Touche - ---------- [GRAPHIC -- LOGO] Chartered Accountants ------------------------------------------------------- 1 City Centre Drive Telephone: (905) 803-5100 Suite 1100 Facsimile: (905) 803-5101 Mississauga, Ontario L5S 1M2 CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated December 23, 1994 appearing on page 25 of Sirco International Corp.'s Annual Report on Form 10-K for the fiscal year ended November 30, 1994. /s/DELOITTE & TOUCHE Chartered Accountants January 22, 1996