Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the use in this Registration Statement on Form S-3 of
our report dated February 7, 2001 relating to the financial statements and
parent company financial information of Humana Inc., which appears in such
Registration Statement. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.



PricewaterhouseCoopers LLP
Louisville, Kentucky
July 25, 2001