EXHIBIT 23.3



               CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this
Registration Statement on Form F-3 of our report dated June 12,
2001 relating to the financial statements, which appear in
Frontline Ltd.'s Annual Report on Form 20-FA for the year ended
December 3, 2000.  We also consent to the references to us under
the headings "Experts" in such Registration Statement.



PricewaterhouseCoopersDA
Oslo, Norway
July 13, 2001


































02089018.AB3