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                                                                    EXHIBIT 23.2
 
              INDEPENDENT AUDITORS' CONSENT AND REPORT ON SCHEDULE
 
To the Board of Directors and Stockholders of
The First Years Inc.
Avon, Massachusetts
 
     We consent to the use in this Registration Statement of The First Years
Inc. (formerly Kiddie Products, Inc.) on Form S-1 of our report dated March 8,
1995 (March 23, 1995 as to the third paragraph of Note 4), appearing in the
Prospectus, which is part of this Registration Statement, and to the references
to us under the headings "Selected Financial Data" and "Experts" in such
Prospectus.
 
     Our audits of the financial statements referred to in our aforementioned
report also included the financial statement schedule of The First Years Inc.,
listed in Item 16(b). This financial statement schedule is the responsibility of
the Company's management. Our responsibility is to express an opinion based on
our audits. In our opinion, such financial statement schedule, when considered
in relation to the basic financial statements taken as a whole, presents fairly
in all material respects the information set forth therein.
 
DELOITTE & TOUCHE LLP
Boston, Massachusetts
September 14, 1995