EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 19, 2001 relating to the
financial statements, which appears in the 2001 Annual Report to Shareholders
of Callaway Golf Company, which is incorporated by reference in Callaway Golf
Company's 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 such Annual
Report on Form 10-K.


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