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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated April 28, 2000 relating
to the financial statements, which appears on page 35 of Tegal Corporation's
Annual Report on Form 10-K for the year ended March 31, 2000. We also consent to
the incorporation by reference of our report dated April 28, 2000 relating to
the financial statement schedule, which appears in such Annual Report on Form
10-K.
/s/ PRICEWATERHOUSECOOPERS LLP
San Jose, California
December 5, 2000
