MCMS INC /DE/
S-1, EX-23.2, 2000-09-26
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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
report dated October 29, 1997 relating to the consolidated statements of
operations, shareholders' equity and cash flows and financial statement
schedule of Micron Custom Manufacturing Services, Inc., which appear in such
Registration Statement. We also consent to the references to us under the
headings "Experts" and "Selected Financial Data" in such Registration Statement.

PricewaterhouseCoopers LLP

Boise, Idaho
September 25, 2000


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