EXHIBIT 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-33857, 333-34773, 333-39415,
333-43222,333-45397, 333-52941, 333-55086, 333-58401, 333-95373) and in the
Registration Statements on Form S-8 (Nos. 333-22197, 333-42024,
333-62389,333-102181) of Acacia Technologies group of our report dated March 26,
2003 relating to the financial statements, which appears in this Form 10-K.





/s/ PricewaterhouseCoopers LLP
Los Angeles, California
March 2, 2004