Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this post-effective amendment to the registration on Form S-4
as a registration statement on Form S-8, of our report dated January 29, 1996
included in UST Corp.'s Form 10-K for the year ended December 31, 1995, and to
all references to our Firm included in this registration statement.

                                         /s/ Arthur Andersen LLP
                                         Arthur Andersen LLP

Boston, Massachusetts
January 31, 1997