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                                                                    EXHIBIT 23.2

Vivendi Universal

Registration Statement, Amendment No. 2 to Form F-4


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants of Vivendi, we consent to the use in this
joint proxy statement-prospectus forming a part of this Registration Statement
on Form F-4, as amended, filed by Vivendi Universal, of our report dated March
10, 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 the period then ended.
We also consent to the reference to our Firm included in this joint proxy
statement-prospectus under the caption "Experts".

                                 Paris, France

                                 July 26, 2001


                                                   /s/ RSM Salustro Reydel

                                                   RSM Salustro Reydel