EXHIBIT 23.2



                  REPORT OF INDEPENDENT CHARTERED ACCOUNTANTS

To Discreet Logic Inc.:

We have audited the accompanying consolidated balance sheet of Discreet Logic
Inc. (a Quebec corporation) and subsidiaries, at December 31, 1998, and the
related consolidated statements of operations, shareholders' equity, and cash
flows for the twelve months ended December 31, 1998.  These financial statements
are the responsibility of the Company's management.  Our responsibility is to
express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards
in Canada, which are in substantial agreement with those in the United States of
America.  Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement.  An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements.  An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the consolidated financial position of
Discreet Logic Inc. and subsidiaries as at December 31, 1998, and the results of
their operations and their cash flows for the twelve months ended December 31,
1998, in accordance with generally accepted accounting principles in the United
States of America.

                                                           Arthur Andersen & Cie
                                                           Chartered Accountants
                                                           General Partnership
March 10, 1999
(except with respect to the matters discussed
in Note 20, as to which the date is March 16, 1999.)