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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement on Form S-1 of our
reports dated February 25, 2000, relating to the consolidated financial
statements and financial statement schedule of Simple Technology, Inc., which
appear in such Registration Statement. We also consent to the references to us
under the heading "Experts" and "Selected Consolidated Financial Data" in such
Registrant Statement.
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Costa Mesa, CA
September 26, 2000