EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this Registration Statement of
CD Radio Inc. and Subsidiary (the "Company") on Form S-8, relating to the CD
Radio Inc. 401(k) Savings Plan, of our report dated March 3, 1998, except as to
the third paragraph therein related to certain subsequent uncertainties for
which the date is October 7, 1998, on our audits of consolidated financial
statements of the Company as of December 31, 1997 and 1996, for each of the
three years in the period ended December 31, 1997, and for the period May 17,
1990 (date of inception) to December 31, 1997, which report is included in
the Company's Registration Statement on Amendment No. 3 to the Form S-3 (File 
no. 333-52893).

Such report contains a paragraph which emphasizes certain uncertainties
(unaudited) arising subsequent to the date of our original report, that
indicated that at October 7, 1998, the Company may be unable to continue as a
going concern through 1999.


New York, New York
October 7, 1998