LEXAR MEDIA INC
S-1/A, EX-23.2, 2000-07-21
PHOTOGRAPHIC EQUIPMENT & SUPPLIES
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                                                                    EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-1 of
our reports dated April 28, 2000 on our audits of the consolidated financial
statements and financial statement schedules of Lexar Media, Inc. We also
consent to the references to our firm under the captions "Experts" and
"Selected Consolidated Financial Data." However, it should be noted that
PricewaterhouseCoopers LLP has not prepared or certified such "Selected
Consolidated Financial Data."

San Jose, California

July 21, 2000


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