<PAGE> 1
Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our reports
dated January 21, 2000, relating to the consolidated financial statements,
selected consolidated financial data and the financial statement schedule of The
Goldman Sachs Group, Inc. and Subsidiaries (the "Company"), which reports were
included or incorporated by reference in the Company's Annual Report on Form
10-K for the fiscal year ended November 26, 1999. We also consent to the
references to our firm under the caption "Experts".
/s/ PricewaterhouseCoopers LLP
New York, New York
December 20, 2000.
