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                                                                    EXHIBIT 23.2

Vivendi Universal
Registration Statement, Form F-4

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     As independent public accountants of Vivendi, we consent to the use in this
joint proxy statement-prospectus forming a part of this Registration Statement
on Form F-4, filed by Vivendi Universal, of our report dated March 10, 2000,
relating to the consolidated balance sheet of Vivendi and its subsidiaries as of
December 31, 1998 and the related consolidated statements of income, changes in
shareholder's equity and cash flow for the period then ended. We also consent to
the reference to our Firm included in this joint proxy statement-prospectus
under the caption "Experts".

                                          RSM Salustro Reydel

Paris, France
July 6, 2001