error C2440: '=' : cannot convert from 'HWND *' to 'HWND'

I am trying to create 2D array of handles

1
2
3
HWND * handles = new HWND*[count];
for(int i = 0; i < count; ++i)
  handles[i] = new HWND[columns];


I have error:
error C2440: '=' : cannot convert from 'HWND *' to 'HWND'

How to fix this?
Line 1 should be: HWND ** handles = new HWND*[count]; // Note: **
Thanks
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