Exhibit 23.2

EXHIBIT 23.2 REPORT OF INDEPENDENT ACCOUNTANTS ON

FINANCIAL STATEMENT SCHEDULES

To the Stockholders and Directors of Griffin Land & Nurseries, Inc.

            Our audits of the consolidated financial statements referred to in our report dated February 22, 2002 appearing in the 2001 Annual Report to Stockholders of Griffin Land & Nurseries, Inc. (which report and consolidated financial statements are incorporated by reference in this Annual Report on Form 10-K) also included an audit of the Financial Statement Schedules listed in Item 14(a)(2) of the Form 10-K.  In our opinion, these Financial Statement Schedules present fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.

/s/  PricewaterhouseCoopers LLP

February 22, 2002

Hartford, Connecticut