Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Amendment No. 1
to Form S-1 of our report dated December 5, 2003 relating to the financial
statement of Assurant, Inc. which appears in such Registration Statement. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.


/s/ PricewaterhouseCoopers LLP


New York, New York
December 10, 2003