Exhibit 23.2




CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Donnelly Corporation
Holland, Michigan


We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of Form F-4 of our reports
dated February 13, 2002, relating to the combined consolidated financial
statements and schedule of Donnelly Corporation appearing in the Company's
Annual Report on Form 10-K for the year ended December 31, 2001.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.


/s/ BDO Seidman, LLP



Grand Rapids, Michigan
July 18, 2002