Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-80785, 333-00233 and 333-53137) and
Registration Statement on Form S-3 (No. 333-79307) of The Andersons, Inc. of our
report dated January 28, 2002 relating to the consolidated financial statements,
which appears in the Annual Report to Shareholders, which is incorporated in
this Annual Report on Form 10-K. We also consent to the incorporation by
reference of our report dated January 28, 2002 relating to the financial
statement schedule, which appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Toledo, Ohio
March 18, 2002