EXHIBIT 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 33-77024) and in the Registration Statements on Form
S-8 (No. 333-43756, No. 333-52020, No. 33-85692, No. 33-50564, No. 33-56756, No.
33-67160, No. 33-73680, No. 33-98750, No. 333-242, No. 333-5719, No. 333-5721,
No. 333-24207, No. 333-27089, No. 333-39095, No. 333-61889, No. 333-95601 and
No. 333-95603) of Callaway Golf Company of our report dated March 19, 2001
relating to the consolidated financial statements, which appears in the 2001
Annual Report to Shareholders, which is incorporated in this Annual Report on
Form 10-K for the year ended December 31, 2001. We also consent to the
incorporation by reference of our report dated March 19, 2001 relating to the
financial statement schedule, which appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP
San Diego, California
March 20, 2002