EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the use in this Registration Statement on Form S-3 of our
report dated March 5 , 2002 relating to the balance sheet of IKON Receivables
Funding, LLC, which appears in such Registration Statement. We also consent to
the reference to us under the heading "Experts" in such Registration Statement.

  /s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Philadelphia, PA

March 7, 2002