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Exhibit Number - 23.2


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Forms S-8 (No. 333-23681 and No. 333-88359) of Sykes Enterprises,
Incorporated of our report dated March 6, 1998 relating to the consolidated
financial statements for the year ended December 31, 1997 which appears in this
Annual Report on Form 10-K. We also consent to the incorporation by reference
of our report dated March 6, 1998 related to the financial statement schedule
for the year ended December 31, 1997, which appears below.

Our audit included the financial statement schedule for the year ended December
31, 1997 of Sykes Enterprises, Incorporated listed in Item 14(a). This schedule
is the responsibility of the Company's management. Our responsibility is to
express an opinion based on our audit. In our opinion, the financial statement
schedule referred to above, when considered in relation to the basic financial
statements taken as a whole, present fairly in all material respects the
information set forth therein for the year ended December 31, 1997.

                                         PricewaterhouseCoopers LLP



Tampa, Florida
March 27, 2000