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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
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We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated January 26, 2000 relating to the
financial statements and financial statement schedule, which appears in
Symphonix Devices, Inc.'s Annual Report on Form 10-K for the year ended December
31, 1999. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.
/s/ Pricewaterhouse Coopers LLP
San Jose, California
November 20, 2000
