Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


     We hereby consent to the  incorporation  by reference in Valhi,  Inc.'s (i)
Registration  Statement  on Form S-8  (Nos.  33-53633,  33-48146,  33-41507  and
33-21758) and related  Prospectus  pertaining to the Valhi,  Inc. 1987 Incentive
Stock Option - Stock Appreciation Rights Plan and (ii) Registration Statement on
Form S-8 (No.  333-48391) and related  Prospectus  pertaining to the Valhi, Inc.
1997 Long-Term  Incentive  Plan, of our report dated March 2, 2004,  relating to
the financial  statements of Titanium Metals Corporation,  which is incorporated
by reference in this Annual Report on Form 10-K of Valhi, Inc.




                                                  PricewaterhouseCoopers LLP


Denver, Colorado
March 10, 2004