EXHIBIT 23.4

                       CONSENT OF INDEPENDENT ACCOUNTANTS

   We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of Palm, Inc. of our report dated July 31, 2000 relating
to the consolidated financial statements and financial statement schedule,
which appears in Extended Systems Incorporated's Annual Report on Form 10-K for
the year ended June 30, 2000. We also consent to the references to us under the
headings "Experts" and "Selected Historical Consolidated Financial Data" in
such Registration Statement.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Boise, Idaho
April 5, 2001