EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the use in this Registration Statement on Form S-4 of
American Skiing Company of our report dated October 14, 1998 relating to the
financial statements of American Skiing Company, which appears in such
Registration Statement. We also consent to the references to us under the
headings "Experts" and "Selected Historical Consolidated Financial Data of
American Skiing" in such Registration Statement.

PricewaterhouseCoopers LLP
Boston, MA
January 8, 2001