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Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
The Board of Directors
Wave Systems Corp.
We consent to the incorporation by reference in this registration statement
on Form S-3 of Wave Systems Corp. of our report dated March 10, 2000,
relating to the consolidated balance sheets of Wave Systems Corp. and
subsidiaries as of December 31, 1999 and 1998, and the related consolidated
statements of operations, stockholders' equity (deficiency) and other
comprehensive income, and cash flows for each of the years in the three-year
period ended December 31, 1999 and for the period from February 12, 1988
(date of inception) to December 31, 1999, which report appears in the
December 31, 1999 annual report on Form 10-K of Wave Systems Corp.
Boston, Massachusetts
September 18, 2000
