EX-23.2 29 nuskin_ex2302.txt EX-23.2 CONSENT OF INDEPENDENT ACCOUNTANTS We consent to the incorporation by reference in the Prospectus constituting part of the Registration Statement on Form S-3 (No. 333-12073) and in the Registration Statements on Form S-8 (Nos. 333-48611 and 333-68407) of our report dated April 1, 1998, which appears in the 1998 Annual Report on Form 10-K. /s/ GRANT THORNTON LLP Provo, Utah March 24, 1999 REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS Boards of Directors Nu Skin Acquired Entities We have audited the accompanying combined balance sheet of Nu Skin Acquired Entities (collectively, the Entities) as of December 31, 1997, and the related combined statements of earnings, shareholders' equity (deficit), and cash flows for the years ended December 31, 1997 and 1996. These financial statements are the responsibility of the Entities' management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the combined financial position of Nu Skin Acquired Entities as of December 31, 1997, and the combined results of their operations and their combined cash flows for the years ended December 31, 1997 and 1996, in conformity with generally accepted accounting principles. /s/ GRANT THORNTON LLP Provo, Utah April 1, 1998