EXHIBIT 23.2
    
 
   
              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
    
 
   
We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-1 of our report dated September 30, 1996,
except as to the subsequent event described in Note 16 which is as of October 5,
1996, relating to the financial statements of Sun Hydraulics Incorporated, which
appears in such Prospectus. We also consent to the references to us under the
headings "Experts" and "Selected Financial Data" in such Prospectus. However, it
should be noted that Price Waterhouse LLP has not prepared or certified such
"Selected Financial Data."
    
 
   
/s/ Price Waterhouse LLP
    
 
   
PRICE WATERHOUSE LLP
    
 
   
Tampa, Florida
    
   
November 26, 1996