Exhibit 23.2




INDEPENDENT AUDITORS' CONSENT


We consent to the use in this registration statement of the J.M. Smucker
Company on Form S-4 of our report dated November 5, 2001, on the financial
statements of the Crisco and Jif Businesses of The Procter & Gamble Company,
appearing in the prospectus, which is part of this registration statement. We
also consent to the reference to us under the heading "Experts" in such
prospectus.


/s/ Deloitte & Touche LLP

Cincinnati, Ohio
November 19, 2001