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EXHIBIT 23.2
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the incorporation by
reference of our report dated January 23, 1998 in the registration statement on
Form S-8 of New Valley Corporation, relating to the consolidated statements of
operations, stockholders' investment and cash flow of Thinking Machines
Corporation and subsidiaries for the year ended December 31, 1997, which report
appears in the December 31, 1999 annual report on Form 10-K of New Valley
Corporation.
Arthur Andersen LLP
Boston, Massachusetts
September 18, 2000
