Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our reports dated January 25, 2001,
relating to the financial statements and the financial statement schedule, which
appear in ChipPAC'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

PricewaterhouseCoopers LLP

San Jose, California
January 24, 2001