EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the use in this Registration Statement on Form S-1 of
our report dated August 31, 1999 relating to the financial statements of
ReplayTV, Inc., which appears in such Registration Statement. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.

PricewaterhouseCoopers LLP
San Jose, California
January 26, 2000