CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-12945 and 333-47253) of RockShox, Inc. of our
report dated April 27, 1999 relating to the financial statements, which appears
in this Annual Report on Form 10-K. We also consent to the incorporation by
reference of our report dated April 27, 1999 relating to the financial statement
schedule, which appears in this Form 10-K.
PricewaterhouseCoopers LLP
San Jose, CA
June 28, 2000
58
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