EXHIBIT 23.1


                      CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Post-Effective
Amendment No. 2 to Form SB-2-A4 of our report dated March 15, 2001, relating to
the financial statements of Retractable Technologies, Inc., which appears in
such Registration Statement. We also consent to the references to us under the
headings "THE OFFERING-Summary Financial and Operating Data", and "Experts" and
"Accountants" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Dallas, Texas
October 5, 2001