Exhibit 23

CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements  on Forms  S-8  (Nos.  33-58396,  33-67218,  33-58797,  33-56721  and
333-45402) of Stanley  Furniture  Company,  Inc. of our report dated January 22,
2001 relating to the financial  statements  and  financial  statement  schedule,
which appears in this Form 10-K.


                                                      PricewaterhouseCoopers LLP



Richmond, Virginia
February 5, 2001