Exhibit 23.2


                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation
by reference in this registration statement of our report dated February
23, 1998 included in Enesco Group, Inc.'s Form 10-K for the year ended
December 31, 1997 and to all references to our Firm included in this
registration statement.


                                         /s/ Arthur Andersen LLP


Chicago, Illinois
December 2, 1998