EXHIBIT 23.2

To the Board of Directors and Stockholders
GTI Telecom, Inc.

We hereby consent to the use in this Form 8-K/A of SmarTalk TeleServices, Inc. 
of our report dated July 18, 1996 relating to the financial statements of GTI
Telecom, Inc. for the years ended December 31, 1994 and 1995.


/s/ Price Waterhouse LLP

Orlando, Florida
August 13, 1997