Exhibit 23.2

                         Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-69812) pertaining to the 1992 Incentive and Non-Qualified Stock
Option Plan of Just Toys, Inc. of our report dated March 24, 2000, with respect
to the financial statements of Just Toys Products Limited for the year ended
December 31, 1999 included in the Annual Report (Form 10-K) for the year ended
December 31, 1999.



/s/ERNST & YOUNG
Hong Kong
March 24, 2000