EXHIBIT 23.1

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

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 12, 2001 relating to the
financial statements, which appears in Bank of America Corporation's Annual
Report on Form 10-K for the year ended December 31, 2000. We also consent to the
reference to us under the heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Charlotte, North Carolina
November 15, 2001