EXHIBIT 23.1
 
                      CONSENT OF INDEPENDENT ACCOUNTANTS
 
  We hereby consent to the use in the Prospectus constituting part of this
Registration Statement on Form S-3 of our report dated February 19, 1997,
except as to Note 16, which is as of March 14, 1997, relating to the financial
statements of Converse Inc. for the two year period ended December 28, 1996,
which appears in such Prospectus. We also consent to the application of such
report to the Financial Statement Schedule for the two years ended December
28, 1996, which is included in Converse Inc.'s Annual Report on Form 10-K,
when such schedule is read in conjunction with the financial statements
referred to in our report. The audits referred to in such report also included
this Financial Statement Schedule. We also consent to the reference to us
under the heading "Experts" in such Prospectus.
 
                                       Price Waterhouse LLP
 
Boston, Massachusetts
March 21, 1997