Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated January 24, 2000 relating to the
financial statements, which appears in the 1999 Annual Report to Shareholders of
Philip Morris Companies Inc., which is incorporated by reference in Philip
Morris Companies Inc.'s Annual Report on Form 10-K for the year ended December
31, 1999. We also consent to the incorporation by reference of our report dated
January 24, 2000 relating to the financial statement schedule, which appears in
such Annual Report on Form 10-K.
/s/ PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP
New York, New York
August 10, 2000
