EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-57330, 333-63660, 33-12207, 33-58500, 33-63917,
333-43171, 333-43175, 333-63985 and 333-97031) of M&T Bank Corporation of our
report dated February 17, 2004 relating to the Financial Statements, which
appear in this Form 10-K. We also consent to the reference to us under the
heading "Experts" in Registration Statements (Nos. 333-57330, 333-63660,
33-12207, 33-58500, 333-43171, 333-43175, 333-63985 and 333-97031).

/s/ PRICEWATERHOUSECOOPERS LLP

Buffalo, New York
February 26, 2004