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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the inclusion in this Form 10-K/A for Komag,
Incorporated of our report dated January 22, 1999, except for the matter
discussed in the fourth paragraph and Note 14, as to which the date is August
15, 2000, relating to the financial statements of Asahi Komag Co. Ltd. and its
subsidiary as of December 31, 1998 and for the years ended December 31, 1998
and 1997.
/s/ ChouAoyama Audit Corporation
Tokyo, Japan
September 26, 2000
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