EXHIBIT 23.2 PERKINS COIE A LAW PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS 1201 THIRD AVENUE, 40TH FLOOR - SEATTLE, WASHINGTON 98101-3099 TELEPHONE: 206 583-8888 - FACSIMILE: 206 583-8500 June 21, 1996 Sierra On-Line, Inc. 3380 146th Place S.E. Bellevue, WA 98007 RE: REGISTRATION STATEMENT OF CUC INTERNATIONAL INC. ON FORM S-4 Ladies and Gentlemen: We hereby consent to the use of our opinion addressed to you dated June 14, 1996 relating to certain tax consequences of the proposed merger (the "Merger") of Sierra On-Line, Inc. and Larry Acquisition Corp., a wholly owned subsidiary of CUC International Inc. ("CUC"), as Exhibit 8 to the Registration Statement on Form S-4 relating to the Merger to be filed by CUC with the Securities and Exchange Commission. Sincerely, /s/ Perkins Coie Perkins Coie