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                                                                      EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 33-72894) of Cott Corporation of our report dated
February 7, 2001 relating to the financial statements, which appears in the 2000
Annual Report to Shareowners, which is incorporated in this Annual Report on
Form 10-K. We also consent to the incorporation by reference of our report dated
February 7, 2001 relating to the financial statement schedules, which appears in
this Form 10-K.


/s/ PricewaterhouseCoopers LLP

Independent Accountants
Toronto, Ontario
February 7, 2001