EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Form  S-3  (No.  33-85224,  No.  333-22283,  No.  333-43323,  No.
333-64539,  No. 333-73255,  No. 333-49276,  No.  333-53688,  No. 333-92258,  No.
333-98743 and No.  333-103966 of CIT Group Inc. of our reports dated January 22,
2004 and October  18,  2001  (except as to the  reacquisition  of  international
subsidiaries described in Note 25 and the reorganization of Tyco Capital Holding
Inc.  described  in Note 24, which are as of February 11, 2002 and July 1, 2002,
respectively)  relating to the  financial  statements  which appear in this Form
10-K.

PricewaterhouseCoopers LLP

New York, New York
March 9, 2004