Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form  S-8 of our  report  dated  April  2,  1999  relating  to the
financial  statements of Be  Incorporated,  which  appears in Be  Incorporated's
Registration  Statement on Form S-1 (Registration Number 333-77855) which became
effective on July 20, 1999. We also consent to the incorporation by reference of
our report dated April 2, 1999 related to the financial statement schedule which
appears in such registration statement on form S-1.


/s/ PricewaterhouseCoopers LLP


San Jose, California
August 16, 1999