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<PAGE>
Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 2, 2000, except for Note 10
which is as of February 25, 2000, relating to the financial statements of
Liquid Audio, Inc. (the "Company"), which appears in the Company's Annual
Report on Form 10-K for the year ended December 31, 1999.
/s/ PricewaterhouseCoopers LLP
San Jose, California
September 27, 2000
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