TELMARK LLC
POS AM, EX-23, 2000-10-17
MISCELLANEOUS EQUIPMENT RENTAL & LEASING
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                                   EXHIBIT 23

<PAGE>
                               CONSENT OF COUNSEL



     The consent of David M. Hayes, legal counsel to the Company, was previously
filed. See Exhibit 5.

<PAGE>

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this  Registration  Statement on Form S-2 of our
report dated August 18, 2000  relating to the  financial  statements  of Telmark
LLC,  which  appears  in such  Registration  Statement.  We also  consent to the
references to us under the headings  "Experts" and "Selected  Financial Data" in
such Registration Statement.



PricewaterhouseCoopers LLP


Syracuse, New York
October 16, 2000




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