Exhibit 23.2

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants, we hereby consent to the incorporation
by reference in this Registration Statement of our report dated January 28, 
1998 included in UST's Annual Report on Form 10-K for the year ended December
31, 1997 and incorporated by reference into Registration Statement No. 
333-52115 and to all references to our firm included in this Registration 
Statement.

                                                           ARTHUR ANDERSEN LLP

Boston, Massachusetts
October 26, 1998