<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>a7-8ex23_1.txt
<TEXT>
                                                                    Exhibit 23.1
                                                                    ------------


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated March 13, 2002 relating to the
financial statements, which appears in HomeFed Corporation's Annual Report to
Stockholders on Form 10-K for the year ended December 31, 2001.


/s/ PricewaterhouseCoopers LLP

New York, New York
July 19, 2002

</TEXT>
</DOCUMENT>