EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We hereby consent to the use in the Prospectus constituting part of
this Registration Statement on Form S-4 of Cardia, Inc. of our report dated
March 18, 1999, relating to the financial statements of Cardia, Inc., which
appears in such Registration Statement. We also consent to the reference to us
made under the heading "Independent Accountants."


/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP
Minneapolis, Minnesota
August 9, 1999