EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS



     We hereby consent to the inclusion and incorporation by reference in this
Registration Statement on Form S-3 of our report dated January 24, 2001 (except
as to Note 16, for which the date is September 28, 2001) relating to the
consolidated financial statements, which appears in Gibraltar Steel
Corporation's Annual Report on Form 10-K/A for the year ended December 31, 2000.
We also consent to the references to us under the headings "Experts," "Summary
Consolidated Financial Data" and "Selected Consolidated Financial Data" in such
Registration Statement.


PricewaterhouseCoopers LLP


Buffalo, New York
March 8, 2002