EXHIBIT 23.2
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CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 1 on Form S-8 to Registration Statement on Form S-4 of our report
dated March 17, 2000 relating to the financial statements, which appears in the
Newtek Capital, Inc. Prospectus dated August 15, 2000 filed as part of the
Newtek Capital, Inc. Registration Statement on Form S-4 (File No. 333-43550).
/s/ PricewaterhouseCoopers LLP
New York, New York
December 11, 2000
