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Exhibit 23.2
PricewaterhouseCoopers
PricewaterhouseCoopers LLP
1177 Avenue of the Americas
New York, NY 10036
Telephone (212) 596-8000
Facsimile (212) 596-8910
CONSENT OF INDEPENDENT ACCOUNTANTS
_______________________
We consent to the incorporation by reference in the Prospectus Supplement of
PeopleFirst.com Finance, LLC relating to PeopleFirst.com Vehicle Receivables
Owner Trust 2000-1, of our report dated January 25, 2000, except for Note 18, as
to which the date is March 14, 2000 on our audits of the consolidated financial
statements of Financial Security Assurance Inc. and Subsidiaries as of December
31, 1999 and 1998, and for each of the three years in the period ended December
31, 1999. We also consent to the reference to our Firm under the caption
"Experts".
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
June 26, 2000
