Exhibit 23.2



              EXHIBIT 23.2 REPORT OF INDEPENDENT ACCOUNTANTS ON
                        FINANCIAL STATEMENT SCHEDULES


To the Stockholders and Directors of Griffin Land & Nurseries, Inc.

     Our audits of the consolidated financial statements referred to in our
report dated February 9, 2000 appearing in the 1999 Annual Report to
Stockholders of Griffin Land & Nurseries, Inc. (which report and consolidated
financial statements are incorporated by reference in this Annual Report on
Form 10-K) also included an audit of the Financial Statement Schedules listed
in Item 14(a)(2) of this Form 10-K. In our opinion, these Financial Statement
Schedules present fairly, in all material respects, the information set forth
therein when read in conjunction with the related consolidated financial
statements.

/s/PricewaterhouseCoopers LLP


February 9, 2000