Exhibit 23.4




                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Amendment No. 1 to
Registration Statement on Form F-3 of our report dated August 15, 2005, with
respect to the consolidated financial statements of CRS Division, a business
unit of Dictaphone Corporation, for the years ended December 31, 2004 and 2003
and for the nine-month period ended December 31, 2002. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.




/s/ PricewaterhouseCoopers LLP
Stamford, CT
October 13, 2005