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 14, 2002 relating to the financial statements of AmBase
Corporation, which appears in this Form 10-K.




PricewaterhouseCoopers LLP
New York, New York
March 27, 2002