EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                                        
  We consent to the incorporation by reference in the Registration Statement of
Symphonix Devices, Inc. on Form S-8 of our report dated January 22, 1999, on our
audits of the consolidated financial statements and financial statement schedule
of Symphonix Devices, Inc. as of December 31, 1998 and 1997 and for the three
years ended December 31, 1998 which report is included in this Annual Report on
Form 10-K.

San Jose, California
February 25, 1999

                                                  /s/ PricewaterhouseCoopers LLP