EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-38384, 33-3456, 33-11317, 2-70291, 33-56042, 33-
57163, 333-00333, 333-21815, 333-47369, 333-68969, and 333-82935) of
Symmetricom, Inc. of our report dated November 30, 1999 relating to the
statement of tangible assets sold and liabilities assumed as of September 30,
1999 and the related statements of net sales, cost of sales and direct operating
expenses for the years ended October 31, 1998, 1997 and 1996 of Hewlett-Packard
Company Communications Synchronization Business which appears in the Current
Report on Form 8-K/A of Symmetricom, Inc.'s Form 8-K originally
filed on October 14, 1999.



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
San Jose, California
December 10, 1999