EXHIBIT 23.1


CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-49589 and 333-52865) of Extended Systems
Incorporated of our report dated July 31, 2000, relating to the consolidated
financial statements and financial statement schedule, which appear in this
Annual Report on Form 10-K.

/s/ PricewaterhouseCoopers LLP

Boise, Idaho
September 20, 2000