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 30, 2002, except
for Note 20, as to which the date is February 14, 2002, 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, 2001. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.

/s/  PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP

San Jose, California
May 17, 2002