Exhibit 23.2

                EXHIBIT 23.2 REPORT OF INDEPENDENT ACCOUNTANTS ON
                          FINANCIAL STATEMENT SCHEDULES


To the Stockholders and Directors of Griffin Land & Nurseries, Inc.

      Our audits of the consolidated financial statements referred to in our
report dated February 27, 2001 in the 2000 Annual Report to Stockholders of
Griffin Land & Nurseries, Inc. (which report and consolidated financial
statements are incorporated by reference in this Annual Report on Form 10-K)
also included an audit of the Financial Statement Schedules listed in Item
14(a)(2) of the Form 10-K. In our opinion, these Financial Statement Schedules
present fairly, in all material respects, the information set forth therein when
read in conjunction with the related consolidated financial statements.

/s/ PricewaterhouseCoopers LLP

February 27, 2001
Hartford, Connecticut