Exhibit 23.2




INDEPENDENT AUDITORS' CONSENT


We consent to the use in this Amendment No. 2 to Registration Statement No.
333-73830 of the J.M. Smucker Company of our report dated November 5, 2001, on
the combined financial statements of the Crisco and Jif Businesses of The
Procter & Gamble Company, appearing in the prospectus, which is part of this
registration statement. We also consent to the reference to us under the
heading "Experts" in such prospectus.


/s/ Deloitte & Touche LLP

Cincinnati, Ohio
February 7, 2002