EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

      We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-113027, 333-89516, and 333-74186) and Form S-8
(Nos. 33-39627, 33-46687, 33-81986, 33-60947, 333-08597, 333-59509, 333-83563,
333-95589, 333-54436, 333-81370 and 333-102673) of Xicor, Inc. of our report
dated February 20, 2004 relating to the financial statements, which appears in
Xicor Inc.'s Annual Report on Form 10-K for the year ended December 31, 2003.

/s/PricewaterhouseCoopers LLP

San Jose, California
March 26, 2004