Exhibit 15.1(b)

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-11756, 333-13334, 333-14150, 333-85348, 333-104172, 333-114158, 333-123687, 333-129808, 333-138765 and 333-147402) of Sony Corporation of our report dated June 19, 2008 relating to the financial statements of Sony Ericsson, which appears in this Annual Report on Form 20-F.

/s/ PricewaterhouseCoopers AB
Stockholm, Sweden
June 20, 2008