1
                                                                    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 Amendment No. 1 on Form S-1 to the registration statement on Form S-3
(No. 333-46055) 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, as amended, of New Valley 
Corporation.
    


Arthur Andersen LLP


/s/ Arthur Andersen LLP

Boston, Massachusetts
   
May 22, 1998