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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated October 21, 1999, except as to the
information presented under the heading "Revision" in Note 1, which is as of
June 12, 2000, relating to the financial statements and financial statement
schedule of Tyco International Ltd., which appears in Tyco International
Ltd.'s Amendment No. 3 on Form 10-K/A to Form 10-K for the year ended
September 30, 1999.
/s/ PricewaterhouseCoopers
Hamilton, Bermuda
October 23, 2000
