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,
except as to the last paragraph of Note 1, which is as of July 8, 1999,
relating to the financial statements of Cortelco Puerto Rico, Inc. which
appears in such Prospectus.

/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

San Juan, Puerto Rico

July 8, 1999