Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-55508) of Loudeye Corp. of our report dated April
14, 2003 relating to the 2002 consolidated financial which appears in this Form
10-K.


PricewaterhouseCoopers LLP

Seattle, Washington
April 14, 2003