EXHIBIT 23.2

                        PricewaterhouseCoopers Letterhead


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (File Nos. 33-63664, 33-85656, 33-93910, 333-00444,
333-00446, 333-65001, 333-65007, 333-92643, 333-92645, 333-92647, 333-55164,
333-76194 and 333-104040) and on Form S-3 (File Nos. 333-24239 and 333-29263) of
Perceptron, Inc. and Subsidiaries of our report dated August 15, 2001 except as
to Note 2 for which the date is March 15, 2002, relating to the financial
statements, which appear in this Annual Report on Form 10-K.



/s/ PricewaterhouseCoopers LLP

Detroit, Michigan
September 26, 2003