EXHIBIT 23.2





                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated May 14, 2001 relating to the
consolidated financial statements and consolidated financial statement
schedule, which appears in PolyMedica Corporation's Annual Report on Form 10-K
for the year ended March 31, 2001.


/s/ PricewaterhouseCoopers LLP

Boston, Massachusetts
November 28, 2001