EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

       We hereby consent to incorporation by reference in the Registration
Statements on Form S-8 (No. 333-36756, No. 333-17545, No. 333-98130, No.
333-68425) of Euphonix Inc. of our report dated March 26, 2001 except as to Note
1 and Note 16, as to which the date is November 20, 2001, relating to the
financial statements which appears in this Form 10-K/A.

PricewaterhouseCoopers LLP

San Jose, California
November 26, 2001