IMPERIAL INDUSTRIES INC
S-8, EX-23.2, 2000-12-01
ABRASIVE, ASBESTOS & MISC NONMETALLIC MINERAL PRODS
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                                                              EXHIBIT 23.2

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 28, 2000 relating to the
financial statements and financial statement schedules of Imperial Industries,
Inc. which appears in Imperial Industries, Inc.'s Annual Report on Form 10-K for
the year ended December 31, 1999.

PricewaterhouseCoopers LLP
Miami, Florida

November 20, 2000



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