EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the incorporation by reference in the Registration
Statements No. 33-85224, No. 333-22283, No. 333-43323, No. 333-64539,
No. 333-64529, No. 333-73255, No. 333-49276, No. 333-53688 and No. 333-62540 on
Form S-3 of Tyco Capital Corporation (formerly The CIT Group, Inc.) of our
reports dated October 18, 2001 relating to the consolidated balance sheet of
Tyco Capital Corporation and its subsidiaries as of September 30, 2001 and the
related consolidated statements of income, shareholder's equity and cash flows
for the period from June 2, 2001 through September 30, 2001 and the period from
January 1, 2001 through June 1, 2001, which appear in this Form 10-K.

PRICEWATERHOUSECOOPERS LLP

New York, New York
December 26, 2001