Exhibit 23.2
                                                                    ------------


Vivendi Universal
Post-Effective Amendment No. 2 on Form S-8 to Form F-4



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants of Vivendi, we hereby consent to the
incorporation by reference in the Post-Effective Amendment No. 2 on Form S-8 to
Form F-4 dated as of December 11, 2000 filed by Vivendi Universal in connection
with the Polygram Holding, Inc. Deferred Savings and Investment Plan for
Employees, The Seagram 401(k) Plan - Universal Employees, The Seagram 401(k) -
UNI Employees, The Seagram 401(k) - Spencer Employees, The Seagram 401(k) Plan,
the Retirement, Savings and Investment Plan for Union Employees of Joseph E.
Seagram & Sons, Inc. and Affiliates, the 1983 Stock Appreciation Right and Stock
Unit Plan, The Seagram Company Ltd. 1988 Stock Option Plan, The Seagram Company
Ltd. 1992 Stock Option Plan, The Seagram Company Ltd. 1996 Stock Incentive Plan,
The Seagram Company Ltd. Stock Plan for Non - Employee Directors and the MCA
Inc. Incentive Program of our report, dated March 10, 2000 (except with respect
to matters discussed in Note 25 as to which the date is September 6, 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 each of the years in the two year period
ended December 31, 1998, included in the prospectus filed on November 2, 2000
with the United States Securities Exchange Commission by Vivendi Universal
pursuant to Rule 424(b) under the Securities Act of 1933, as amended.


                                  Paris, France
                                December 11, 2000







                                                             RSM Salustro Reydel