Exhibit 23.1(b)

                       CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Vail Resorts, Inc. of our report dated July 26, 2002
relating to the financial statements of Keystone/Intrawest, L.L.C., which
appears in Vail Resorts, Inc.'s Annual Report on Form 10-K for the year ended
July 31, 2003. We also consent to the references to us under the heading
"Experts" in such Registration Statement.


                                            /s/ PricewaterhouseCoopers LLP

Denver, Colorado
March 25, 2004