<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>b50873xcexv99w2.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>


                                                                    Exhibit 99-2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-22059) of Xerox Corporation of our Report of
Independent Registered Public Accounting Firm dated June 18, 2004, relating to
the financial statements of the Xerox Corporation Savings Plan which appears in
this Form 11-K.


                                          /s/ PricewaterhouseCoopers LLP
                                              PricewaterhouseCoopers LLP

Stamford, Connecticut
June 18, 2004


</TEXT>
</DOCUMENT>