TUT SYSTEMS INC
S-1, EX-23.3, 2000-09-20
TELEPHONE & TELEGRAPH APPARATUS
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                                                                    EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

  We hereby consent to the use in this Registration Statement on Form S-1 of
our report dated February 14, 2000 relating to the financial statements of
FreeGate Corporation, which appear in such Registration Statement. We also
consent to the reference to us under the heading "Experts" in such Registration
Statement.

/s/ PricewaterhouseCoopers LLP

San Jose, California
September 15, 2000


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