Exhibit 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this Registration Statement on Amendment No. 2
to Form S-1 of our report dated April 19, 2004, except for Note 12 which is as
of July 16, 2004, relating to the financial statements and the financial
statement schedule of Lindows, Inc., which appears in such Registration
Statement. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.

/s/ PricewaterhouseCoopers LLP

San Diego, California
July 18, 2004