<PAGE> 1
EXHIBIT 23.3
[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
CONSENT OF INDEPENDENT ACCOUNTANTS
--------
We consent to the incorporation by reference in Amendment No. 1 to Form S-3 of
WFS Receivables Corporation 2 relating to WFS Financial Owner Trusts of our
report dated January 25, 2000, except for Note 18, as to which the date is March
14, 2000, on our audits of the consolidated financial statements of Financial
Security Assurance Inc. and Subsidiaries as of December 31, 1999 and 1998, and
for each of the three years in the period ended December 31, 1999. We also
consent to the reference to our Firm under the caption "Experts."
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
August 1, 2000
