Exhibit 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the  incorporation by reference in the Registration  Statements on
Form S-8 (File Nos.  33-65058,  33-65054 and  333-61925)  and in the  Prospectus
constituting  part  of the  Registration  Statements  on  Form  S-3  (File  Nos.
333-22695 and 333-41437) of Forest City  Enterprises,  Inc. and  subsidiaries of
our report dated March 10,  1999,  on our audits of the  consolidated  financial
statements and financial  statement  schedules of Forest City Enterprises,  Inc.
and  subsidiaries  as of  January  31,  1999 and 1998,  and for the years  ended
January 31, 1999, 1998 and 1997,  which report is included in this Annual Report
on Form 10-K.  We also  consent to the  reference  to our firm under the caption
"Experts" in the Prospectus  constituting  part of the  Registration  Statements
filed on Form S-3.





                                             /s/ PricewaterhouseCooper LLP

Cleveland, Ohio
April 27, 1999