EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated June 21, 2001, except for the sixth
paragraph of Note 6, as to which the date is June 27, 2001, relating to the
financial statements of TheraSense, Inc., which appears in such registration
statement of Form S-1 (No. 333-64456). We also consent to the incorporation by
reference of our report dated June 21, 2001, except for the sixth paragraph of
Note 6, as to which the date is June 27, 2001, relating to the financial
statement schedule, which appears in such registration statement on Form S-1
(No. 333-64456).



PricewaterhouseCoopers LLP

/s/ PricewaterhouseCoopers LLP
San Jose, California
October 11, 2001