[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]

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


We hereby consent to the incorporation by reference in this Registration
Statement of Kyocera Corporation of our report dated January 21, 2004 relating
to the financial statements, which appear in the Annual Reports of Kyocera Mita
America, Inc. Savings and Investment Plan on Form 11-K for the years ended
December 31, 2002, 2001 and 2000.


/s/ PricewaterhouseCoopers LLP

New York, New York
December 9, 2004