Strategic Hotels & Resorts (BEE+C) 8-K/A Financial Statements and Exhibits

Exhibit 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-116837) and Forms S-3 (Nos. 333-126312, 333-126573,333-127464 and 333-133353) of Strategic Hotels & Resorts, Inc. of our report dated August 8, 2006 relating to the financial statements of BRE/St. Francis L.L.C., which appears in the Current Report on Form 8-K/A of Strategic Hotels & Resorts, Inc. dated August 14, 2006.

/s/ PricewaterhouseCoopers LLP

San Francisco, CA

August 14, 2006