EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


  We hereby consent to the incorporation by reference in this current report on
Form 8-K of The Limited, Inc. of our report dated February 27, 2001 relating to
the financial statements, which appears in Intimate Brands, Inc.'s 2000 Annual
Report to Shareholders, which is incorporated by reference in its Annual Report
on Form 10-K for the year ended February 3, 2001, which is incorporated by
reference in the Registration Statement on Form S-4 (No. 333-82144).


/s/ PricewaterhouseCoopers LLP
Columbus, Ohio
February 27, 2002