EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS
                       ----------------------------------


We hereby consent to the use in this Amendment No. 1 Registration Statement on
Form S-1 of our report dated March 10, 2004, except for Note 13 as to which the
date is         , 2004, relating to the financial statements and our report
dated March 10, 2004 relating to the financial statement schedule of
Cytokinetics, Incorporated (a development stage enterprise), which appear in
such Registration Statement. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP

San Jose, California
March 11, 2004