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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 of Sunrise Technologies International, Inc. of our report
dated February 11, 2000, relating to the consolidated financial statements,
which appears in the Annual Report to Stockholders, which is incorporated in
this Annual Report on Form 10-K. We also consent to the incorporation by
reference of our report dated February 11, 2000, relating to the financial
statement schedules, which appears in the Form 10-K.
/s/ PricewaterhouseCoopers LLP
San Jose, California
December 28, 2000