Exhibit 23.2




CONSENT OF SARA E. MOSS, ESQ.


October 26, 2001


I hereby consent to the use of my name under the caption "Validity of the
Securities" in the Prospectus contained in the Registration Statement on Form
S-3 of Pitney Bowes Inc. The issuance of such a consent does not concede that I
am an "Expert" for purposes of the Securities Act of 1933, as amended.


Very truly yours,



/s/ Sara E. Moss, Esq.