<PAGE> 1
EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the use in this Registration Statement on Form S-1 of our
report dated April 7, 2000, except as to Note 1 for which the date is June 1,
2000, relating to the consolidated financial statements of Visteon Corporation
and Subsidiaries, which appear in such Registration Statement. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.
/s/PricewaterhouseCoopers LLP
Detroit, MI
June 1, 2000