EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the incorporation by reference in this Amendment No. 1
to 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

February 8, 2000