HENLEY HEALTHCARE INC
S-3, EX-23.2, 2000-12-21
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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                                                                    EXHIBIT 23.2


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the use of our report
(and to all references to our Firm) included in or made a part of this
Registration Statement.


ARTHUR ANDERSEN LLP


Houston, Texas
December 19, 2000


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