EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of The Limited, Inc. of our report dated March 1, 2001
relating to the financial statements, which appears in The Limited, Inc.'s 2000
Annual Report to Shareholders, which is incorporated by reference in its Annual
Report on Form 10-K for the year ended February 3, 2001. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
Columbus Ohio
February 4, 2002