Exhibit 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Amendment No. 1 to the Registration Statement of
Smithfield Foods, Inc. (Registration No. 333-46495) on Form S-4 of our report
dated January 6, 1997 on the combined financial statements of Lykes Meat Group
as of September 30, 1996 and 1995 and for each of the three years in the period
ended September 30, 1996, which appears in the Current Report on Form 8-K of
Smithfield Foods, Inc., dated January 17, 1997. We also consent to the reference
to us under the heading "Experts."

/s/ Price Waterhouse LLP
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    Price Waterhouse LLP

Tampa, Florida
April 14, 1998