EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Annual Report on
Form 20-F of our report dated February 25, 2000, except as to the subsequent
events described in note 15 which are as of March 20, 2000 relating to the
consolidated financial statements of 360networks inc., which appear in Amendment
No. 2 to 360networks inc.'s Registration Statement on Form F-1 (No. 333-95621),
filed with the Commission on April 18, 2000 and listed in the accompanying
index.
We also hereby consent to the incorporation by reference in this Annual Report
on Form 20-F of our report dated March 12, 1999 relating to the consolidated
income statement and statements of changes in shareholders' equity and of cash
flows of Worldwide Fiber (USA), Inc., which appears in Amendment No. 2 to
360networks inc.'s Registration Statement on Form F-1 (No. 333-95621), filed
with the Commission on April 18, 2000 and listed in the accompanying index.
/s/ PricewaterhouseCoopers LLP
Vancouver, Canada
April 19, 2000
