EXHIBIT 23
                                                                      ----------


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-61889) of Callaway Golf Company of our report
dated June 9, 2000 relating to the financial statements of the Callaway Golf
Company 401(k) Profit Sharing Plan, which appears in this Form 11-K.


/s/ PricewaterhouseCoopers LLP

San Diego, California
June 23, 2000