Loudeye 8-K Changes in registrant's certifying accountant

	PricewaterhouseCoopers LLP
	1420 Fifth Avenue
	Suite 1900
	Seattle, WA 98101
	Telephone (206) 398 3000
	Facsimile (206) 398 3100
	Direct phone (206) 398-3562

July 8, 2004

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Commissioners:

We have read the statements made by Loudeye Corp. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company’s Form 8-K report dated June 30, 2004. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP