<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>g92468exv23w1.txt
<DESCRIPTION>CONSENT OF PRICEWATERHOUSECOOPERS LLP
<TEXT>
<PAGE>

                                                                    Exhibit 23.1

       CONSENT OF INDEPENDENT REGISTERED CERTIFIED PUBLIC ACCOUNTING FIRM

      We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 12, 2004, relating to the
financial statements and financial statement schedule, which appears in Vector
Group Ltd.'s Annual Report on Form 10-K for the year ended December 31, 2003. We
also consent to the reference to us under the heading "Experts" in such
Registration Statement.

                                     /s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Miami, Florida
December 21, 2004

</TEXT>
</DOCUMENT>