Exhibit 23.1
PricewaterhouseCoopers Letterhead
                                     PricewaterhouseCoopers
                                     Rua da Candelaria, 65 11(degree)-15(degree)
                                     20091-020 Rio de Janeiro, RI - Brasil
                                     Caixa Postal 949
                                     Telefone (21) 3232-6112
                                     Fax (21) 2516-6319



                       Consent of Independent Accountants
                       ----------------------------------



We hereby consent to the use in this Registration Statement on Form F-4 filed by
Vale Overseas Limited and Companhia Vale do Rio Doce of our report dated
February 21, 2001, except for the accounting changes described in Note 21 and
the subsequent events contained in Note 22 which are as of February 22, 2002
and March 8, 2002, respectively, relating to the consolidated financial
statements of Companhia Vale do Rio Doce and its subsidiaries, which appears
in such Registration Statement. We also consent to the references to us under
the headings "Experts" and "Selected Consolidated Financial Data" in such
Registration Statement.




/s/ PricewaterhouseCoopers
Auditores Independentes



Rio de Janeiro, Brazil
March 21, 2002