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                                  EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our reports dated February 25, 2000 relating to the
consolidated financial statements and financial statement schedule of Simple
Technology, Inc., which appear in Simple Technology, Inc.'s Form S-1 (File
No. 333-32478).


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Costa Mesa, California
September 28,2000



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