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                       Consent of Independent Accountants


The Board of Directors
FuelCell Energy Incorporated:


We consent to incorporation by reference in the registration  statements on Form
S-8 (No.  333-20807;  No.  33-77008;  No.  33-68866;  and 333-63833) of FuelCell
Energy  Incorporated  of our report  dated  January  28,  2000,  relating to the
consolidated  balance sheets of FuelCell  Energy  Incorporated as of October 31,
1999 and 1998 and the related consolidated  statements of income (loss), changes
in  common  shareholders'  equity  and cash  flows  for each of the years in the
three-year  period ended October 31, 1999,  which report  appears in the October
31, 1999 annual report on Form 10-K of FuelCell Energy Incorporated.





Stamford, CT
January 31, 2000