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                                                                    Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

        We hereby consent to the incorporation by reference in the
Post-Effective Amendment No. 1 on Form S-8 to Registration Statement on Form
S-4 (No. 333-48946) of M&T Bank Corporation of our report dated January 10,
2000 appearing on page 64 of M&T Bank Corporation's Annual Report on Form 10-K
for the year ended December 31, 1999. We also consent to the reference to us
under the heading "Experts" in such Proxy Statement/Prospectus.

PricewaterhouseCoopers LLP
Buffalo, New York
February 12, 2001


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