EXHIBIT 23.2 CONSENT OF INDEPENDENT ACCOUNTANTS June 3, 1998 To the Board of Directors and Shareholders of Holdings BF SA We hereby consent to the use in the Prospectus constituting part of this Registration Statement on Form S-1 of Bolle Inc. of our report dated November 26, 1997 relating to the combined financial statements of Holdings BF SA, which appears in such Prospectus. We also consent to the reference to us under the heading "Experts" in such Prospectus. Lyon, France Befec - Price Waterhouse /s/ Olivier Auscher Olivier Auscher