CONSENT OF INDEPENDENT ACCOUNTANTS 

   We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Amendment No.2 to Form S-1 of Bolle Inc. of our 
report dated March 10, 1997 relating to the consolidated financial statements 
of Bolle Inc., which appears in such Prospectus. We also consent to the 
reference to us under the heading "Experts" in such Prospectus.





/s/ PRICE WATERHOUSE LLP

Dallas, Texas 
January 19, 1998