EXHIBIT 23.2
 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
    As independent public accountants, we hereby consent to the use in this
registration statement of our report dated May 1, 1998, except with respect to
the matter discussed in Note 11, as to which the date is May 5, 1998, relating
to the consolidated financial statements of Elgar Holdings, Inc. included
herein. We also hereby consent to the use in this registration statement of our
report dated June 25, 1998, relating to the financial statements of Power Ten
included herein and to all references to our Firm included in this registration
statement.
 
                                          /s/ ARTHUR ANDERSEN LLP
 
San Diego, California
July 22, 1998