Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 25, 2001 relating to the
financial statements and the financial statement schedule, which appear in
ChipPAC's Annual Report on Form 10-K for the year ended December 31, 2000. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.



PricewaterhouseCoopers LLP

San Jose, California
September 18, 2001