Exhibit 23.2:  Consent of Independent Accountants
               -------------------------------------------------


          We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 18, 1998,
appearing on page F-2 of Converse Inc.'s Annual Report on Form 10-K for the year
ended January 3, 1998.  We also consent to the application of such report to the
Financial Statement Schedule for the three years ended January 3, 1998 listed
under Item 14(a) of Converse Inc.'s Annual Report on Form 10-K for the year
ended January 3, 1998 when such schedule is read in conjunction with the
financial statements referred to in our report.  The audits referred to in such
report also included this Financial Statement Schedule.  We also consent to the
reference to us under the heading "Experts" in such Registration Statement.



/s/ PricewaterhouseCoopers LLP


Boston, Massachusetts
August 28, 1998