EXHIBIT 23.1
                                                                    ------------

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Forms S-8 (Nos. 333-100285 and 333-100758) of Extended Systems
Incorporated of our report dated July 25, 2003 (with the exception of Note 16,
which is dated September 26, 2003) relating to the consolidated financial
statements and the financial statement schedule, which appear in this Amendment
No. 1 to the Annual Report on Form 10-K.

PricewaterhouseCoopers LLP



San Jose, California
November 5, 2003