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<PAGE> 1
Exhibit 23.2
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement
of HPSC, Inc. on Form S-8 of our report dated February 28, 2000 incorporated by
reference in the Annual Report on Form 10-K of HPSC, Inc. for the year ended
December 31, 1999.
/s/ Deloitte & Touche LLP
Boston, Massachusetts
January 5, 2001
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