[PRICEWATERHOUSECOOPERS LETTERHEAD]

                                                                    EXHIBIT 23.3

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this registration statement on Form F-2 our
report dated April 9, 2003, relating to the financial statements of Waterfields
Company Limited, which appear in such Registration Statement. We also consent to
the references to us under the heading "Experts" and in such registration.



/s/ PricewaterhouseCoopers
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Nassau, Bahamas
June 26, 2003