






                                                           Exhibit 23.2

                       Consent of Independent Accountants

The Board of Directors
FuelCell Energy, Inc.:

We consent to the inclusion and  incorporation  by reference in the registration
statement on Form S-3 of FuelCell  Energy,  Inc. of our report dated January 28,
2000 relating to the consolidated  balance sheets of FuelCell Energy, Inc. as of
October  31,  1999 and 1998 and the related  consolidated  statements  of income
(loss),  changes in common  shareholders'  equity and cash flows for each of the
years in the  three-year  period ended October 31, 1999, and to the reference to
our firm under the heading "Experts" in the prospectus contained therein.

Stamford, CT
March 21, 2000



