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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 January 28, 2000, except for Note 15
which is as of March 3, 2000, relating to the financial statements, which appear
in Polycom, Inc.'s Annual Report on Form 10-K for the year ended December 31,
1999. We also consent to the incorporation by reference of our report dated
January 28, 2000 relating to the financial statement schedules, which appear in
such Annual Report on Form 10-K.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
San Jose, California
September 26, 2000
