EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form S-3 of our
reports dated January 21, 2001, except for Note 2, as to which the date is
April 21, 2001, relating to the consolidated financial statements of ESS
Technology, Inc. and to the financial statement schedule which appear in such
Registration Statement. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP


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PricewaterhouseCoopers LLP

San Jose, California
December 11, 2001