EXHIBIT 23.2

                     CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration 
Statement on Form S-8 of our report dated May 8, 1998 appearing on page 32 of 
Minntech Corporation's Annual Report on Form 10-K for the year ended
March 31, 1998.




PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 11, 1999