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 4, 2002