EXHIBIT 23.2


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated April 9, 1999 relating to the
financial statements of Plug Power LLC (a development stage enterprise), which
appears in the Company's Registration Statement on Form S-1 dated October 28,
1999.


PricewaterhouseCoopers LLP



Albany, New York
November 3, 1999