EXHIBIT 23.2


                         CONSENT OF INDEPENDENT ACCOUNTANTS
                                          
                                          
We hereby consent to the incorporation by reference in the Registration 
Statements on Form S-8 (No. 33-60743, No. 33-61057, No. 33-32260, 
No. 33-33179 and No. 33-68136) of Biomagnetic Technologies, Inc. of our 
report dated January 10, 1997, except as to the last paragraph of Note 8, 
which is as of December 19, 1997, appearing on page 33 of this Form 10-K.  We 
also consent to the incorporation by reference of our report on the Financial 
Statement Schedule appearing on page 34 of this Form 10-K.




/s/PRICEWATERHOUSECOOPERS LLP

San Diego, California
December 21, 1998