EXHIBIT 23.2
 
              CONSENT OF ARTHUR ANDERSEN LLP, INDEPENDENT AUDITORS
 
  As independent public accountants, we hereby consent to the use of our
reports on the financial statements of Smith & Noble LLC (and to all references
to our Firm) included in or made a part of this prospectus.
 
                                          /s/ Arthur Andersen LLP
 
Orange County, California
   
October 27, 1998