EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 31, 2000, except for Note 17,
as to which the date is March 15, 2000 and the first paragraph of Note 7, as to
which the date is May 19, 2000, relating to the consolidated financial
statements and our report dated January 31, 2000 relating to the financial
statement schedule, which appears in Home Properties of New York, Inc.'s Annual
Report on Form 10-K/A for the year ended December 31, 1999. We also consent to
the incorporation by reference of our report dated April 26, 2000 on our audit
of the Gateside Portfolio for the year ended December 31, 1999, which report is
included in Form 8-K/A Amendment No. 1 dated November 5, 1999 and filed on May
22, 2000. We also consent to the reference to us under the heading "Experts"
in such Registration Statement.
/S/ PRICEWATERHOUSECOOPERS LLP
PRICEWATERHOUSECOOPERS LLP
Rochester, New York
August 31, 2000
