Exhibit 23



             CONSENT OF REGISTERED INDEPENDENT PUBLIC ACCOUNTING FIRM


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Form S-8 (No. 333-97079) of HomeFed Corporation of our report dated
February 20, 2007  relating to the  financial  statements,  which appear in this
Form 10-K.



/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP

San Diego, California
February 20, 2007