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 8, 2002 relating to the
financial statements, which appears in Closure Medical Corporation's Annual
Report on Form 10-K for the year ended December 31, 2001. We also consent to the
reference to us as "Experts" in such Registration Statement.



/s/  PricewaterhouseCoopers LLP
Raleigh, North Carolina
June 26, 2002