EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statements of
BioLase Technology, Inc. on Form S-8 (File No.'s 33-51234, 33-73300 and 333-
09093) of our report, which includes an explanatory paragraph regarding the
Company's ability to continue as a going concern, dated March 16, 1999 on our
audits of the consolidated financial statements and consolidated financial
statement schedule of BioLase Technology, Inc. as of December 31, 1998 and 1997
and for each of the three years in the period ended December 31, 1998, included
in this Annual Report on Form 10-K.


/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Newport Beach, California
April 13, 1999