EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-86004) of Danielson Holdings Corporation of our
report dated March 26, 2002, except for the restatement, as to which the date is
August 13, 2002 relating to the financial statements of American Commercial
Lines LLC, which appears in this Form 10-K.


PricewaterhouseCoopers LLP
Louisville, Kentucky
March 15, 2004