Exhibit 23


                       Consent of Independent Accountants

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-8 (Nos. 333-22553,  33-27417, 33-32224 and 33-17829) of our
report  dated March 12,  2001  relating to the  financial  statements  of AmBase
Corporation,  which appears on AmBase  Corporation's  Annual Report on Form 10-K
for the year ended December 31, 2000.





PricewaterhouseCoopers LLP
New York, New York
March 28, 2001