EXHIBIT 23.2
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3, and in the related Prospectus of our report, dated April
20, 1998, which appears on page F-2 of the Annual Report on Form 10-K of SVI
Holdings, Inc. and subsidiaries for the year ended March 31, 2000. We also
consent to the reference to our Firm under the caption "Experts" in the
aforementioned Registration Statement and in the related Prospectus.
/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Los Angeles, California
August 8, 2000
