Consent of Independent Accountants

     We consent to the incorporation by reference in the registration
statement of IBP, inc. on Form S-3 (File No. 33-64459) and on Form
S-8 (File No. 33-19441) of our report dated February 7, 2000, and
March 2, 2001, on our audits of the consolidated financial statements
and financial statement schedule of IBP, inc. as of December 25, 1999
and December 26, 1998, and for each of the three years in the period
ended December 25, 1999, which report is included in this Form 10-K.


/s/ PricewaterhouseCoopers LLC
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Omaha, Nebraska
March 12, 2001