EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

        We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 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.

 /s/ PricewaterhouseCoopers LLP

San Jose, California
November 20, 2003