Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-90275, No. 333-90277 and No. 333-72734) of Plug
Power Inc. of our report dated February 9, 2001 relating to the financial
statements, which appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP

Albany, New York
March 26, 2002