HSC Capital S-4/A Registration of securities issued in business combination transactions (amended)

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Amendment No. 1 to Registration Statement (No. 333-135482) on Form S-4 of Hexion U.S. Finance Corp. and Hexion Nova Scotia Finance, ULC of our reports datedMarch16, 2006 relating to the financial statements and financial statement schedule of Hexion Specialty Chemicals, Inc. and the financial statements of National Borden Chemical Germany GmbH, which appear in such Registration Statement. We also consent to the references to us under the heading “Experts” in such Registration Statement.

PricewaterhouseCoopers LLP

Columbus, Ohio

July 31, 2006