EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Manhattan Bagel Company, Inc.
   and Subsidiaries

We hereby consent to the references to our firm under the caption "Experts" in
the Registration Statement on Form S-3, No. 333-15587 of Manhattan Bagel
Company, Inc. for the registration of 341,500 shares of its Common Stock and to
the incorporation by reference therein of our reports (a) dated September 8,
1995, with respect to the 1994 consolidated financial statements of Manhattan
Bagel Company, Inc. incorporated by reference in its Annual Report (Form 10-KSB)
for the year ended December 31, 1995, and (b) dated September 8, 1995, except
for Note 1 as to which the date is October 31, 1996, with respect to the
financial statements of Manhattan Bagel Company, Inc. included in its Current
Report on Form 8-K dated May 23, 1996, as amended, both filed with the
Securities and Exchange Commission.



                                             /s/ AMPER, POLITZINER & MATTIA

                                                 AMPER, POLITZINER & MATTIA


February 3, 1997
Edison, New Jersey