<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>b55623upexv99w2.txt
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<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. 333-22037) of Xerox Corporation of our report dated
June 27, 2005, relating to the financial statements of The Savings Plan of Xerox
Corporation and The Xerographic Division, Union of Needletrades, Industrial and
Textile Employees, A.F.L. - C.I.O. - C.L.C., which appears in this Form 11-K.

/s/ PricewaterhouseCoopers LLP
    PricewaterhouseCoopers LLP

Stamford, Connecticut
June 29, 2005

</TEXT>
</DOCUMENT>