EXHIBIT 23.2
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The Board of Directors
Pay-Fone Systems, Inc.:

We consent to the inclusion of our report dated September 1, 1994, with
respect to the consolidated balance sheets of Pay-Fone Systems, Inc. and
subsidiary as of June 30, 1994 and 1993, and the related consolidated
statements of operations, shareholders' equity, and cash flows for the
years then ended, which report appears in the Proxy Statement/Prospectus
of Paychex, Inc.  We also consent to the reference to our firm under the
heading "Experts" in the Proxy Statement/Prospectus of Paychex, Inc.

Our report refers to a change in the method of accounting for income
taxes.

                                        /s/ KPMG Peat Marwick, LLP


Los Angles, California
May 16, 1995