Exhibit 23.2

                     CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 31, 2000, except for
Note 17, as to which the date is March 15, 2000 and the first paragraph
of Note 7, as to which the date is May 19, 2000, relating to the
consolidated financial statements and our report dated January 31, 2000
relating to the financial statement schedule, which appears in Home
Properties of New York, Inc.'s Annual Report on Form 10-K/A for the year
ended December 31, 1999.  We also consent to the incorporation by
reference of our report dated April 26, 2000 on our audit of the Gateside
Portfolio for the year ended December 31, 1999, which report is included
in Form 8-K/A Amendment No. 1 dated November 5, 1999 and filed on May 22,
2000.  We also consent to the reference to us under the heading "Experts"
in such Registration Statement.



/S/ PRICEWATERHOUSECOOPERS LLP

PRICEWATERHOUSECOOPERS LLP


Rochester, New York
September 27, 2000