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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 28, 2000, except for Note
15, which is as of March 3, 2000 relating to the consolidated financial
statements of Polycom, Inc., which appears in its Annual Report on Form 10-K
for the year ended December 31, 1999. We also consent to the incorporation by
reference of our report dated January 28, 2000 relating to the financial
statement schedules, which appears in such Annual Report on Form 10-K. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
San Jose, California
January 19, 2001
