EX-23 5 ex232.htm Exhibit 23

Exhibit 23.2





CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration Statement on Amendment No. 1 to Form S-3 of our report dated February 13, 2001 relating to the financial statements which appear in LCA-Vision Inc.’s Annual Report on Form 10-K for the year ended December 31, 2000.  We also consent to the reference to us under the heading "Experts" in such Registration Statement.



/s/   PricewaterhouseCoopers LLP

Cincinnati, Ohio

October 27, 2003



























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