Exhibit 23.2

                    Consent of Independent Public Accountants



The Board of Directors
Marine Products Corporation:


As independent  public  accountants,  we hereby consent to the  incorporation by
reference  in this  registration  statement  on  Form  S-8 of our  report  dated
February 26, 2001 included in Marine  Products  Corporation's  Form 10-K for the
year ended  December 31, 2000 and to all references to our firm included in this
registration statement.




                                               /s/ Arthur Andersen LLP




Atlanta, Georgia
April 26, 2001



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