M&T Bank (MTB) S-8 Registration of securities for employees

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 January 9, 2002 relating to the financial statements, which appears on page 72 in M&T Bank Corporation’s Annual Report on Form 10-K for the year ended December 31, 2001. We also consent to the references to us under Item 5 “Interests of Named Experts and Counsel” in such Registration Statement.

/s/ PricewaterhouseCoopers LLP   
PricewaterhouseCoopers LLP
Buffalo, New York
July 23, 2002