QuickLinks -- Click here to rapidly navigate through this document

EXHIBIT 23.1

PricewaterhouseCoopers LLP
Chartered Accountants
111 5th Avenue SW, Suite 3100
Calgary, Alberta
Canada T2P 5L3
Telephone +1 (403) 509 7500
Facsimile +1 (403) 781 1825

Consent of Independent Accountants

We hereby consent to the incorporation by reference in this Registration Statement of Suncor Energy Inc. (the "Company") on Form S-8 dated January 23, 2004, of our report dated January 17, 2003 relating the consolidated balance sheets as at December 31, 2002 and 2001 and the consolidated statements of earnings, cash flows and changes in shareholders' equity for each of the years in the three year period ended December 31, 2002 of the Company included in the Annual Report of the Company on Form 40-F for the fiscal year ended December 31, 2002.

"PRICEWATERHOUSECOOPERS LLP"

Chartered Accountants
Calgary, Alberta
January 23, 2004

PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP and the other member firms of PricewaterhouseCoopers
International Limited, each of which is a separate and independent legal entity.

QuickLinks

EXHIBIT 23.1