1

                                                                    EXHIBIT 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants of Vivendi, we consent to the use in this
prospectus forming a part of this Registration Statement on Form F-4 filed by
Vivendi Universal, of our report dated March 10, 2000 (except with respect to
matters discussed in Note 25 as to which the date is September 6, 2000),
relating to the consolidated balance sheet of Vivendi and its subsidiaries as of
December 31, 1998 and the related consolidated statements of income, changes in
shareholder's equity and cash flow for each of the years in the two year period
ended December 31, 1998. We also consent to all references to our Firm included
in this prospectus.

                                          Paris, France
                                          February 5, 2001

                                          /s/ RSM SALUSTRO REYDEL
                                          --------------------------------------
                                               RSM Salustro Reydel