EXHIBIT 23.2

                         Consent of Independent Auditors


We consent to the reference to our firm under the caption "Independent Auditors"
and to the use of our report dated July 17, 1998,  in the Amendment No. 3 to the
Registration  Statement  (Form S-4) and related  Prospectus  of National  Wine &
Spirits, Inc. dated June 14, 1999.

Our audit also  included the  financial  statement  schedule of National  Wine &
Spirits,  Inc.  listed  in the  accompanying  index to  exhibits  and  financial
statement  schedules  (Item 21), as it relates to the year ended March 31, 1997.
This  schedule  is  the   responsibility  of  the  Company's   management.   Our
responsibility is to express an opinion based on our audit. In our opinion,  the
valuation and qualifying accounts schedule referred to above, when considered in
relation  to the  basic  consolidated  financial  statements  taken  as a whole,
presents fairly in all material respects the information set for the therein for
the year ended March 31, 1997.




                                            Katz, Sapper & Miller, LLP


Indianapolis, Indiana
June 10, 1999