Exhibit 23.2
 
              [LETTERHEAD OF PRICEWATERHOUSECOOPERS APPEARS HERE]
 
                       Consent of Independent Accountants
 
  We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our report dated September 17, 1996,
relating to the financial statements of Cortelco Puerto Rico, Inc. which
appears in such Prospectus.
 
/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP
 
San Juan, Puerto Rico
April 23, 1999