PLAY BY PLAY TOYS & NOVELTIES INC
10-K, EX-23.1, 2000-11-13
DOLLS & STUFFED TOYS
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                                                                    EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (File No. 333-07031) and Form S-3 (File No. 333-55849) of
Play By Play Toys & Novelties, Inc. and Subsidiaries of our report, dated
November 12, 1999, relating to the consolidated financial statements and
financial statement schedule, which appears in this Annual Report on Form 10-K.

PricewaterhouseCoopers LLP

Austin, Texas
November 13, 2000


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