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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-3 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, 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. We also consent
to the reference to us under the heading "Experts" in such Registration
Statement.
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<S> <C> <C>
/s/ PRICEWATERHOUSECOOPERS
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Hamilton, Bermuda
August 16, 2000
