IKON RECEIVABLES LLC
10-K405, EX-23.1, 2000-11-22
ASSET-BACKED SECURITIES
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EXHIBIT 23.1

                      CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 333-71073) of IKON Receivables, LLC of our report
dated November 13, 2000 relating to the financial statements, which appears in
this Form 10-K.

PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
November 20, 2000



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