EXHIBIT 23.2
 
   INDEPENDENT AUDITORS' CONSENT AND REPORT ON FINANCIAL STATEMENT SCHEDULE
 
The Board of Directors Ballantyne of Omaha, Inc.:
 
  The audits referred to in our report, dated January 10, 1997, included the
related financial statement schedule for each of the years in the three-year-
period ended December 31, 1996, included in and incorporated by reference in
the Registration Statement. This financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express
an opinion on this financial statement schedule based on our audits. In our
opinion, such financial statement schedule, when considered in relation to the
basic consolidated financial statements taken as a whole, presents fairly in
all material respects the information set forth therein.
 
  We consent to the use of our reports included and incorporated by reference
herein and to the reference to our firm under the heading "Experts" in the
Prospectus.
 
                                       KPMG Peat Marwick LLP
 
Omaha, Nebraska
May 23, 1997