APPLIED DIGITAL SOLUTIONS INC
S-4, EX-23.2, 2000-06-02
COMPUTERS & PERIPHERAL EQUIPMENT & SOFTWARE
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                                                                    EXHIBIT 23.2

                      REPORT OF INDEPENDENT ACCOUNTANT ON
                         FINANCIAL STATEMENT SCHEDULES

To the Board of Directors
and Shareholders of Applied Digital Solutions, Inc.

     Our audits of the consolidated financial statements referred to in our
report dated March 3, 2000 appearing in the 1999 Annual Report to Shareholders
of Applied Digital Solutions, Inc. (formerly Applied Cellular Technology, Inc.)
(which report and consolidated financial statements are included in this Annual
Report on Form 10-K) also included an audit of the financial statement schedules
listed in Item 14(a)(2) of this Form 10-K. In our opinion, these financial
statement schedules present fairly, in all material respects, the information
set forth therein when read in conjunction with the related consolidated
financial statements.

PricewaterhouseCoopers LLP

St. Louis, MO
March 3, 2000


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