EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
We consent to the inclusion in this registration statement on Form S-4 (File No.
333-71593, Amendment #1) of our report dated February 19, 1999, 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

/s/ PRICEWATERHOUSECOOPERS LLP
 
Syracuse, New York
  March 23, 1999.