<PAGE>
EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Polycom, Inc. of our report dated January 28, 2000,
except for Note 15 which is as of March 3, 2000 relating to the financial
statements and of our report dated January 28, 2000 related to the financial
statement schedules, which appears in Polycom's Annual Report on Form 10-K for
the year ended December 31, 1999. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.
PricewaterhouseCoopers LLP
San Jose, California
December 19, 2000
