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) and Form S-3 (No. 333-39144) of Danielson
Holding 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 for the fiscal year ended December
28, 2001, which appears in this Form 10-K/A.


                                     /s/ PricewaterhouseCoopers LLP


Louisville, Kentucky
May 17, 2004