EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 4 to the Registration Statement on Form S-1 (No. 333-39971) of our
reports as of the dates and the related financial statements of the companies
listed below which appear in such Prospectus. We also consent to the reference
to us under the heading "Experts" in such Prospectus.
PRICE WATERHOUSE LLP OFFICE
COMPANY DATE CITY, STATE
- ---------------------------------------- ---------------------------------------- -----------------------------
Dispatch Management Services Corp. December 5, 1997, except as to Note 9, Detroit, Michigan
which is as of January 9, 1998, and
except as to the second paragraph of
Note 2, which is as of February 3,
1998
Atlantic Freight Systems, Inc. December 4, 1997 Philadelphia, Pennsylvania
Aero Special Delivery Service, Inc. September 9, 1997 Sacramento, California
Gregory W. Austin (dba Battery Point November 14, 1997 Sacramento, California
Messenger and Alpha Express)
Washington Express Services, Inc. November 7, 1997 Detroit, Michigan
MLQ Express, Inc. August 27, 1997 Atlanta, Georgia
American Eagle Endeavors, Inc. November 25, 1997 Detroit, Michigan
A&W Couriers, Inc. December 22, 1997 Austin, Texas
Fleetfoot Max, Inc. October 7, 1997 Seattle, Washington
Expressit Couriers, Inc. November 11, 1997 Detroit, Michigan
Express Enterprise, Inc.--Ground November 21, 1997 Detroit, Michigan
Operations
Bullit Courier Services, Inc. September 11, 1997 Detroit, Michigan
Profall, Inc. December 5, 1997 Los Angeles, California
Kangaroo Express November 14, 1997 Denver, Colorado
National Messenger, Inc. December 5, 1997 Los Angeles, California
S-Car-Go Courier, Inc. November 14, 1997 Sacramento, California
Transpeed Courier Services, Inc. November 10, 1997 Denver, Colorado
A Courier, Inc. and Affiliates December 19, 1997 Atlanta, Georgia
Zoom Messenger Service Inc. December 12, 1997 Philadelphia, Pennsylvania
Christopher D. Neal (dba Zap Courier and November 25, 1997 Sacramento, California
Crosstown Messenger)
Michael S. Studebaker (dba Studebaker December 12, 1997 Sacramento, California
Messenger Service)
/s/ PRICE WATERHOUSE LLP
PRICE WATERHOUSE LLP
February 4, 1998
EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 4 to the Registration Statement on Form S-1 (No. 333-39971) of our
reports as of the dates and the related financial statements of the companies
listed below which appear in such Prospectus. We also consent to the reference
to us under the heading "Experts" in such Prospectus.
COMPANY DATE
- -------------------------------------------------------------------------- -------------------------------------
Brookside Systems and Programming Limited October 15, 1997
Bridge Wharf Investments Limited December 12, 1997
Security Despatch Limited (excluding the mail room services operations) October 15, 1997
/s/ PRICE WATERHOUSE
PRICE WATERHOUSE
London, England
February 4, 1998