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                                                                    Exhibit 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



The Board of Directors
Brooke Group Ltd.

We consent to the incorporation by reference of our report dated January 23,
1998 in the registration statement on Form S-3 (No. 333-45377) of Brooke Group
Ltd., relating to the consolidated balance sheets of Thinking Machines
Corporation and subsidiaries as of December 31, 1997 and 1996, and the related
consolidated statements of operations, stockholders' equity and cash flows for
the year ended December 31, 1997 and the period from February 8, 1996
(inception) to December 31, 1996, which report appears in the December 31, 1997
annual report on Form 10-K/A No. 2 of New Valley Corporation.


Arthur Andersen LLP


/s/ Arthur Andersen LLP

Boston, Massachusetts
May 12, 1998