CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Current Report on Form 8-K of Polycom, Inc. of our report dated February 21, 2001 (which contains an explanatory paragraph relating to PictureTel Corporation's ability to continue as a going concern as described in Note 1 to the financial statements) relating to the consolidated financial statements of PictureTel Corporation, which appears in such Current Report on Form 8-K.
/s/ PricewaterhouseCoopers LLP
Boston, Massachusetts
January 7, 2002
