Exhibit 23-2

                       Consent of Independent Accountants

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-3 (File Nos. 333-49887,  33-54935,  33-59152) of PECO Energy
Company and  Subsidiary  Companies of our report dated January 30, 2001,  except
for Note 22 PETT  Refinancing  for which the date is March 1, 2001,  relating to
the financial statements and financial statement schedule, which appears in this
Form 10-K.


PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
April 2, 2001