CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form SB-2 of our report dated November 5, 1998,
relating to the financial statements of Cardia, Inc., which appears in such
Prospectus.


   
/s/ PRICEWATERHOUSECOOPERS LLP
    


PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
January 18, 1999