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                                                                    EXHIBIT 23.2


VIVENDI UNIVERSAL


REGISTRATION STATEMENT, AMENDMENT NO. 5 ON FORM F-1 TO FORM F-4


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants of Vivendi, we consent to the use in this
post-effective Amendment No. 5 on Form F-1 to the registration statement on Form
F-4, filed by Vivendi Universal, of our report dated March 10, 2000 relating to
the consolidated balance sheet of Vivendi and its subsidiaries as of December
31, 1998 and the related consolidated statement of income, change in
shareholder's equity and cash flow for the year then ended and to all references
to our Firm included in or made part of this registration statement.



                                 Paris, France


                                August 24, 2001


                                                /s/ RSM SALUSTRO REYDEL
                                          --------------------------------------
                                                   RSM Salustro Reydel