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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation in this Registration Statement on
Form S-4 of Polycom, Inc. of our report dated February 6, 2000, except for
notes 12e and 12f for which the dates are May 25, 2000 and June 16, 2000,
respectively, relating to the consolidated financial statements of Accord
Networks, Ltd. as of December 31, 1998 and 1999 and the three years in the
period ended December 31, 1999, which are included in this Registration
Statement on Form S-4. We also consent to the references to us under the heading
"Experts" in such Registration Statement.
/S/ KESSELMAN & KESSELMAN
Kesselman & Kesselman
Certified Public Accountants (Israel)
Tel Aviv, Israel
January 9, 2001
