EXHIBIT 23.2

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-3 of our  report  dated  June  25,  2004,  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,  2004.  We also  consent  to the  reference  to us under  the  heading
"Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
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San Jose, California
August 26, 2004