EXHIBIT 23.1


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Prospectus
constituting part of the Registration Statement on Form S-3 (No. 33-77024) and
in the Registration Statements on Form S-8 (No. 33-85692, No. 33-50564, No. 33-
56756, No. 33-67160, No. 33-73680, No. 33-98750, No. 33-92302, No. 333-242, No.
333-5719, No. 333-5721, No. 333-24207, No. 333-27089, No. 333-27091, No. 333-
39093, No. 333-39095, and No. 333-61889) of Callaway Golf Company of our report
dated January 26, 1999, except as to Note 16, which is as of February 12, 1999,
appearing on page 38 of the Annual Report to Shareholders which is incorporated
in this Annual Report on Form 10-K. We also consent to the incorporation by
reference of our report on Financial Statement Schedule, which appears on page
23 of this Form 10-K.


PRICEWATERHOUSECOOPERS LLP

San Diego, California
March 29, 1999