<PAGE> 1
EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement on Form S-1 of our
reports dated March 17, 2000 relating to the financial statements and financial
statement schedule of Masimo Corporation, which appear in such Registration
Statement. We also consent to the references to us under the heading "Experts"
and "Selected Financial Data" in such Registration Statement.
PricewaterhouseCoopers LLP
/s/ PRICEWATERHOUSECOOPERS LLP
-----------------------------------
Orange County, CA
November 14, 2000
