EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-3,  Amendment  No. 1, of our report  dated  June 10,  2003,
relating to the consolidated  financial  statements and the financial  statement
schedule,  which appears in Tegal  Corporation's  Annual Report on Form 10-K for
the year ended March 31, 2003.  We also consent to the reference to us under the
heading "Experts" in such Registration Statement.

 /s/ PricewaterhouseCoopers LLP

San Jose, California
October 10, 2003