Exhibit 23.2


                         CONSENT OF INDEPENDENT ACCOUNTS


            We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated April 11, 2003 relating
to the consolidated financial statements and financial statement schedule, which
appears in Viewpoint Corporation's Annual Report on Form 10-K for the year ended
December 31, 2002. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.



/s/  PricewaterhouseCoopers LLP
     New York, New York
     April 11, 2003