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                                                                      Exhibit 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS

            We hereby consent to the incorporation by reference in the
Registration Statement of Cott Corporation on Form S-8 of our report dated
February 17, 2000, relating to the consolidated financial statements of Cott
Corporation, which appears in Cott Corporation's Annual Report for the year
ended January 1, 2000. We also consent to the incorporation by reference of our
report dated February 17, 2000 relating to the consolidated financial statement
schedules, which appears in the Annual Report on Form 10-K for the year ended
January 1, 2000.


/s/ PricewaterhouseCoopers LLP

Independent Accountants
Toronto, Ontario, CANADA
March 13, 2001

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