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                                                                    EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants of Vivendi, we hereby consent to the use of
our joint or individual reports (and to all references to our Firms) included in
or made as part of this post-effective amendment No. 1 on Form F-1 to the
Registration Statement on Form F-4.

                                 Paris, France
                                December 6, 2000

                                                 
/s/ RSM SALUSTRO REYDEL                             /s/ BARBIER FRINAULT & CIE
RSM Salustro Reydel                                 Barbier Frinault & Cie
                                                    A member firm of Arthur Andersen