CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No.  333-48449) of American  Skiing Company of our report
dated October 14, 1998 relating to the consolidated financial statements,  which
appears in this Annual Report on Form 10-K


/s/PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
Boston, MA
October 25, 2000