Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-90275 and No. 333-90277) of Plug Power Inc. and
Subsidiary of our report dated February 9, 2001, relating to the financial
statements and financial statement schedule, which appears in this Form 10-K.

/s/ PRICEWATERHOUSECOOPERS LLP

Albany, New York
March 30, 2001