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                                                                    EXHIBIT 23.3


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in the Prospectus constituting part of this Post
Effective Amendment No. 5 on Form F-1 to the Registration Statement of Vivendi
Universal on Form F-4 of our reports dated August 16, 2000 relating to the
consolidated financial statements and financial statement schedule of The
Seagram Company Ltd., which appear in such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.

/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP

New York, New York
August 24, 2001