GENERAL DATACOMM INDUSTRIES INC
10-K, EX-23, 2001-01-16
TELEPHONE & TELEGRAPH APPARATUS
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                                                                 Exhibit  23



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby  consent  to the  incorporation  by  reference  in these  Registration
Statements on Form S-3 (File Nos. 333-20569, 333-43835, 333-45784 and 333-46478)
and on Form S-8 (File  Nos.  2-83701,  2-92929,  33-21027,  33-36351,  33-37266,
33-43050,  33-53150,  33-62716,   33-53201,  33-59573,   333-35299,   333-57117,
333-86229,   333-89571,   and  333-52302)  of  our  report,  which  includes  an
explanatory  paragraph  related to the Company's  ability to continue as a going
concern,  dated  November  9, 2000,  except for Notes 1, 8 and 17, for which the
date is January 9, 2001, relating to the financial statements,  which appears in
the 2000 Annual Report to Shareholders of General DataComm Industries,  Inc. and
Subsidiaries, which is incorporated by reference in General DataComm Industries,
Inc.'s Annual Report on Form 10-K for the year ended September 30, 2000. We also
consent to the  incorporation  by  reference  of our report,  which  includes an
explanatory  paragraph  related to the Company's  ability to continue as a going
concern,  dated November 9, 2000,  except for Notes 1, 8 and 17, as to which the
date is January 9, 2001,  relating to the financial  statement  schedule,  which
appears in such Annual Report on Form 10-K.


/S/ PricewaterhouseCoopers LLP

Stamford, Connecticut
January 15, 2001



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