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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 (Registration No. 333-55715) of our report dated February
16, 2000 relating to the consolidated financial statements and financial
statement schedules, which appears in Excel Legacy Corporation's Annual Report
on Form 10-K for the year ended December 31, 1999. We also consent to the
references to us under the headings "Experts" in such Registration Statement.
PricewaterhouseCoopers LLP
San Diego, California
June 22, 2000
