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                                                                   EXHIBIT 23.2






                       CONSENT OF INDEPENDENT ACCOUNTANTS




We consent to the inclusion in this registration statement on Form S-11 of our
reports dated July 31, 1996 on our audits of the balance sheets of Captec
Franchise Capital Partners L.P. IV and Captec Franchise Capital Corporation IV.
We also consent to the reference to our firm under the caption "Experts".


/s/ COOPERS & LYBRAND L.L.P.


Detroit, Michigan
July 31, 1996