EXHIBIT 23.2

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-1 (File
No. 333-86089) of our report dated April 9, 1999 relating to the financial
statements of Plug Power LLC (a development stage enterprise), which appear in
such Registration Statement. We also consent to the references to us under the
headings "Experts" and "Selected Historical Financial Data" in such
Registration Statement.

                                                     PricewaterhouseCoopers LLP

Albany, New York

October 26, 1999