EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the  incorporation  by reference in the  Registration
Statements No. 33-85224,  No.  333-22283,  No.  333-43323,  No.  333-64539,  No.
333-64529,  No. 333-73255,  No. 333-49276,  No. 333-53688, No. 333-92258 and No.
333-98743 on Form S-3 of CIT Group Inc.  (formerly Tyco Capital  Corporation) of
our reports  dated  October  29,  2002 and  October  18, 2001  (except as to the
reacquisition  of  international  subsidiaries  described  in  Note  23 and  the
reorganization of Tyco Capital Holding Inc. described in Note 1, which are as of
February 11, 2002 and July 1, 2002,  respectively)  relating to the consolidated
balance sheets of CIT Group Inc. and its  subsidiaries  as of September 30, 2002
and  September  30,  2001 and the  related  consolidated  statements  of income,
stockholders'  equity and cash flows for the year ended  September 30, 2002, the
period from June 2, 2001 through  September 30, 2001 and the period from January
1, 2001 through June 1, 2001, which appear in this Form 10-K.

PRICEWATERHOUSECOOPERS LLP


New York, New York
December 23, 2002