EXHIBIT 23.3
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     CONSENT OF INDEPENDENT ACCOUNTANTS


     We consent to the incorporation by reference in this registration
     statement of Source Capital Corporation on Form S-3 of our report
     dated January 24, 1997 on our audit of the consolidated financial
     statements of Source Capital Corporation as of and for the year ended
     December 31, 1996.  We also consent to the reference of our firm under
     the caption "Experts." 


                         /s/ PricewaterhouseCoopers LLP


     Spokane, Washington
     July 28, 1998