EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the use in this Registration Statement on Form S-1 of
our report dated March 3, 2000 relating to the financial statements of Southwall
Technologies, Inc., which appear in such Registration Statement. We also consent
to the reference to us under the heading "Experts" and "Selected Financial Data"
in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
San Jose, California
June 16, 2000