Exhibit 23.2

                      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

June 9, 1999