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Exhibit 23

CONSENT OF INDEPENDENT ACCOUNTANTS

        We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-33054, 333-33056, 333-40434, 333-52332, 333-52334, 333-52346, 333-60670, 333-98219 and 333-105961) and the Registration Statement on Form S-3 (No. 333-107405) of Edwards Lifesciences Corporation of our report dated February 3, 2004 relating to the financial statements and financial statement schedule, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Orange County, California
March 12, 2004

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CONSENT OF INDEPENDENT ACCOUNTANTS