EXHIBIT 23.1
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                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Prospectus
constituting part of the Registration Statement on Form S-3 (No. 33-77024) and
in the Registration Statements on Form S-8 (No. 33-85692, No. 33-50564, No. 33-
56756, No. 33-67160, No. 33-73680, No. 33-98750, No. 33-92302, No. 333-242, No.
333-5719, No. 333-5721, No. 333-24207, No. 333-27089, No. 333-27091, No. 333-
39093, No. 333-39095, No. 333-61889, No. 333-95601 and No. 333-95603) of
Callaway Golf Company of our report dated January 26, 2000 relating to the
financial statements, which appears in the Annual Report to Shareholders, which
is incorporated in this Annual Report on Form 10-K.  We also consent to the
incorporation by reference of our report dated January 26, 2000 relating to the
financial statement schedule, which appears in this Form 10-K.



PricewaterhouseCoopers LLP

San Diego, California
March 28, 2000