Exhibit 23.2
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                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants of Vivendi, we hereby consent to the
incorporation by reference in the Registration Statement on Form S-8 dated as of
December 11, 2000 filed by Vivendi Universal in connection with the "Vivendi 10
Stock Option Plan" 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