Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No.333-58571) of Bolle Inc. of our report dated April 15,
1998 appearing on page 28 of this Form 10-K.



PRICEWATERHOUSECOOPERS


Dallas, Texas
March 26, 1999