Exhibit 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Amendment No. 2 to
the Registration Statement of Smithfield Foods, Inc. and Smithfield Canada
Limited (Registration Nos. 333-46495 and 333-46495-01) 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
May 8, 1998