EXHIBIT 23

                      CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in the Registration
Statement on Form S-3 (No. 333-52540) of Cleco Power LLC of our report dated
January 30, 2001 relating to the financial statements and financial statement
schedule, which appears in this Form 10-K.

PricewaterhouseCoopers LLP

New Orleans, Louisiana
January 30, 2001