Exhibit 23


                       Consent of Independent Accountants

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Form S-3 (No. 333-36631),  Form S-3 (No. 333-17035), Form S-3 (No.
033-59703),  Form S-3 (No. 033-54007),  Form S-8 (No. 333-53199),  Form S-8 (No.
333-22371)  and Form S-8  (No.333-22167),  of M.D.C.  Holdings,  Inc. our report
dated  January 17, 2000  relating to the  consolidated  financial  statements of
M.D.C.  Holdings,  Inc.'s as of  December  31, 1999 and 1998 and for each of the
three years in the period ended  December  31,  1999,  which is included in this
Annual Report on Form 10-K.



/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Denver, Colorado
February 8, 2000