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 26, 2000 relating to the
financial statements and financial statement schedule, which appears in
Symphonix Devices, Inc.'s Annual Report on Form 10-K/A Amendment No. 3 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

San Jose, California

November 29, 2001