EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

    We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (File Nos. 333-21425, 333-44100, 333,44100-01, 333-44102,
333-44106, 333-49662, 333-73223, 333-83087 and 333-51548), on Form S-4 (File
Nos. 333-42128, 333-42128-01 and 333-48180) and on Form S-8 (File Nos.
333-33999, 333-34001, 333-48476, 333-69323, 333-74397, 333-75037, 333-75713,
333-80391, 333-90345, 333-93261 and 333-95595) of Tyco International Ltd. of our
report dated October 24, 2000, except as to Note 25 which is as of December 4,
2000, relating to the Consolidated Financial Statements and Financial Statement
Schedule, which appears in this Form 10-K.

                                           PRICEWATERHOUSECOOPERS

Hamilton, Bermuda
December 19, 2000