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  January  23,  2003 and  October  18, 2001  (except as to the
reacquisition  of  international  subsidiaries  described  in  Note  24 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 December 31, 2002,
September  30,  2002  and  September  30,  2001  and  the  related  consolidated
statements of income,  stockholders'  equity and cash flows for the three months
ended December 31, 2002, 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
February 26, 2003