EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the incorporation by reference in this Registration
Statement on Form S-1 of our reports dated January 21, 2000 relating to the
financial statements and financial statement schedule, which appear in the
Noosh, Inc. Annual Report on Form S-1 for the year ended December 31, 1999. We
also consent to the reference to us under the headings "Experts" in such
Registration Statement.

                                          /s/ PricewaterhouseCoopers LLP

San Jose, California
January 21, 2000