<PAGE>
CONSENT OF INDEPENDENT ACCOUNTANTS
----------------------------------
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 3, 2000 relating to the
financial statements, which appears in the 1999 Annual Report to Shareholders of
Southwall Technologies Inc., which is incorporated by reference in Southwall
Technologies Inc.'s Annual Report on Form 10-K for the year ended December 31,
1999. We also consent to the incorporation by reference of our report dated
March 3, 2000 relating to the financial statement schedules, which appears in
such Annual Report on Form 10-K.
PricewaterhouseCoopers LLP
San Jose, California
June 2, 2000
