EXHIBIT 23.2




               CONSENT OF PRICEWATERHOUSECOOPERS LLP, INDEPENDENT
                                   ACCOUNTANTS



We consent to the incorporation by reference in the Registration Statement on
Form S-8 of our report dated December 8, 2000 relating to the financial
statements and financial statement schedule of IKON Office Solutions, Inc. which
appears in IKON Office Solutions, Inc.'s Annual Report on Form 10-K for the year
ended September 30, 2000.

We also consent to the incorporation by reference in this Registration Statement
of our report dated July 13, 2001 relating to the financial statements, which
appears in the Annual Report of IKON Office Solutions, Inc. Retirement Savings
Plan on Form 11-K for the year ended December 31, 2000.





/s/ PricewaterhouseCoopers, LLP

Philadelphia, Pennsylvania
September 17, 2001