EXHIBIT 23.2





               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT



 The Board of Directors
 The Quigley Corporation


I consent to the  incorporation by reference in the  Registration  Statement of
The Quigley Corporation on Form S-8 (File Nos. 333-10059,  333-14687, 333-26589
and 333-61313) and Form SB2/A (File No.  333-31241) of my report dated February
11, 1998, on my audit of the financial statements of The Quigley Corporation as
of September 30, 1996, and December 31, 1996 and for periods then ended,  which
reports are included in this Annual Report on Form 10-K.




                                             /s/ Nachum Blumenfrucht
                                                 -------------------
                                                 Nachum Blumenfrucht
                                                 Certified Public Accountant



Brooklyn, New York
March 17, 1999




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