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                                                                    EXHIBIT 23.2
 
                        INDEPENDENT ACCOUNTANTS' CONSENT
 
To the Board of Directors of
GTI Telecom, Inc.:
 
     We consent to the use of our report dated April 4, 1997, except as to note
15 which is as of May 16, 1997 and note 2 which is as of November 24, 1997, with
respect to the balance sheet of GTI Telecom, Inc. as of December 31, 1996 (as
restated), and the related statements of operations, stockholders' deficit and
cash flows for the year ended December 31, 1996 (as restated), included in Form
8-K filed on or about December 11, 1997 and to the incorporation by reference
into the Registration Statement (Form S-8) of SmarTalk TeleServices, Inc.
(registration No. 333-36543) filed on September 26, 1997.
 
     Our report contains an explanatory paragraph which states that the
Company's financial statements have been restated.
 
     Our report also contains an explanatory paragraph that states that GTI
Telecom, Inc. has suffered recurring losses from operations and has working
capital and stockholder's deficits which raise substantial doubt about its
ability to continue as a going concern. The financial statements do not include
any adjustments that might result from the outcome of that uncertainty.
 
/s/ KPMG Peat Marwick LLP
 
Orlando, Florida
December 11, 1997