EX-23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Prospectus constituting part
of the Registration Statement on Form S-3 (No. 333-12073) and in the
Registration Statements on Form S-8 (Nos. 333-48611 and 333-68407) of our report
dated April 1, 1998, which appears in the 1998 Annual Report on Form 10-K.
/s/ GRANT THORNTON LLP
Provo, Utah
March 24, 1999
<PAGE>
REPORT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
Boards of Directors
Nu Skin Acquired Entities
We have audited the accompanying combined balance sheet of Nu Skin Acquired
Entities (collectively, the Entities) as of December 31, 1997, and the related
combined statements of earnings, shareholders' equity (deficit), and cash flows
for the years ended December 31, 1997 and 1996. These financial statements are
the responsibility of the Entities' management. Our responsibility is to express
an opinion on these financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in
all material respects, the combined financial position of Nu Skin Acquired
Entities as of December 31, 1997, and the combined results of their operations
and their combined cash flows for the years ended December 31, 1997 and 1996, in
conformity with generally accepted accounting principles.
/s/ GRANT THORNTON LLP
Provo, Utah
April 1, 1998
