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                                                                    EXHIBIT 23.2
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     As independent public accountants, we hereby consent to the use of our
report dated August 23, 1995 with respect to the balance sheet of Plastifol GmbH
& Co. KG as of 31 December 1994 and the related profit and loss account and cash
flow statement for the year then ended which appears in this Form 8-K and is
incorporated by reference in LEAR SEATING Corporation's registration statements
(File Nos. 33-55783, 33-57237, 33-59943, 33-61583, 33-61739).
 
                                          KPMG Deutsche Treuhand-Gesellschaft
                                          Aktiengesellschaft
                                          Wirtschaftsprufungsgesellschaft
 
Munich, Germany
  August 23, 1995