EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation by
reference in this Registration Statement on Form S-8 for Kurzweil Applied
Intelligence, Inc. of our report dated March 21, 1997 (except with respect to
the matter discussed in Note 3 as to which the date is April 14, 1997) included
in the Annual Report on Form 10-KSB of Kurzweil Applied Intelligence, Inc. for
the fiscal year ended January 31, 1997 and to all references to our Firm
included in this Registration Statement.

                                                        /s/ Arthur Andersen LLP

                                                        Arthur Andersen LLP

Boston, Massachusetts
May 1, 1997

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