EXHIBIT 23.2

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


    As independent public accountants, we hereby consent to the incorporation by
reference in this Tyco International Ltd. Form S-4 registration statement of our
report dated February 8, 2001 included in McGrath RentCorp's Form 10-K for the
year ended December 31, 2001 and to all references to our Firm included in the
registration statement.



                                          /s/ ARTHUR ANDERSEN LLP



San Francisco, California
May 20, 2002