EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------



We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 333-27141) of IOS Capital, Inc. of our report dated
December 8, 2000 relating to the financial statements, which appears in this
Form 10-K.


/s/ PricewaterhouseCoopers LLP
Philadelphia, PA
December 28, 2000