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                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the use in the Prospectus constituting part of this 
Registration Statement on Amendment No. 3 to Form S-4 of AAi. FosterGrant, Inc. 
of our report dated December 30, 1997, relating to the consolidated financial 
statements of Foster Grant Group LP, which appears in such Prospectus. We also 
consent to the reference to us under the heading "Experts" in such Prospectus.


/s/ PRICEWATERHOUSECOOPERS LLP
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PRICEWATERHOUSECOOPERS LLP

Dallas, Texas
November 6, 1998