PLC SYSTEMS INC
S-8, EX-23.2, 2000-12-01
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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                                                                   EXHIBIT 23.2

                      Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the 2000 Non-statutory Stock Option Plan of PLC Systems
Inc. for the registration of 317,672 shares of its common stock, of our report
dated February 18, 2000, except for Note 12, as to which the date is March 28,
2000, with respect to the consolidated financial statements and schedule of PLC
Systems Inc. included in its Annual Report (Form 10-K) for the year ended
December 31, 1999, filed with the Securities and Exchange Commission.





                                                              Ernst & Young LLP

Boston, Massachusetts
November 29, 2000

                                       -11-


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