CAPITAL INCOME BUILDER INC
485BPOS, EX-99.JOTHEROPININ, 2000-12-29
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                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form N-1A of our
report dated November 30, 2000, relating to the financial statements and
per-share data and ratios of Capital Income Builder, which appears in such
Registration Statement.  We also consent to the references to us under the
headings "Financial Highlights", "Independent Accountants", and "Prospectuses
and Reports to Shareholders" in such Registration Statement.

PricewaterhouseCoopers LLP
Los Angeles, California

December 22, 2000


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