EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 16, 2000 relating to the
financial statements and financial statement schedule of Edwards Lifesciences
Corporation, which appears in the Edwards Lifesciences Corporation Form 10 dated
March 21, 2000.


Pricewaterhouse Coopers LLP

Chicago, Illinois
March 20, 2000