EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-1 of our
report dated April 10, 2000, except as to the completion of the Company's
reincorporation in the State of Nevada as described in Note 23 which is as of
_______, 2000 and except as to a determination that the Company is not an
"investment company" within the meaning of the Investment Company Act of 1940,
as amended, as described in Note 21 which is as of ___________, 2000, relating
to the consolidated financial statements of idealab!, which appear in such
Registration Statement. We also consent to the reference to us under the heading
"Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

Woodland Hills, California
April 19, 2000