SIMPLE TECHNOLOGY INC
S-1/A, EX-23.1, 2000-09-27
COMPUTER STORAGE DEVICES
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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


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