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 March 16, 2001, relating
to the financial statements, which appear in Red Hat, Inc.'s Annual Report on
Form 10-K for the year ended February 28, 2001.

Raleigh, North Carolina
October 19, 2001