EXHIBIT 23.2
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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Amendment
No. 3 to Registration Statement on Form S-3 (File No. 333-43626), 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
October 20, 2000
