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                                                                    EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Lear Corporation of our report dated March 31, 1999
relating to the financial statements of UT Automotive, Inc. (formerly a
wholly-owned operating segment of United Technologies Corporation), appearing in
Lear Corporation's Current Report on Form 8-K dated May 4, 1999. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.

                                          /s/ PricewaterhouseCoopers LLP

Detroit, Michigan
June 18, 1999