Exhibit 23.2



                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
                                        

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement on Form S-8 of our reports dated
January 21, 1998 included in Excel Switching Corporation's Annual Report on Form
10-K for the fiscal year ended December 27, 1997 and to all references to our
Firm included in this Registration Statement.



ARTHUR ANDERSEN LLP
Boston, Massachusetts
May 1, 1998