EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
We consent to the inclusion in this registration statement on Form S-4 of our
report dated February 27, 1998, on our audits of the financial statements and
financial statement schedules of Carrols Corporation (a wholly owned subsidiary
of Carrols Holdings Corporation). We also consent to the references to our firm
under the caption "Experts".
 
                                          PRICEWATERHOUSECOOPERS LLP
 
Syracuse, New York
  January 29, 1999.