Exhibit 23.1

                         Consent of Independent Auditors

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of our report  dated  January  19,  2001  relating to the
financial  statements of Be  Incorporated,  which  appears in Be  Incorporated's
Annual  Report on Form 10-K  filed on March 27,  2001.  We also  consent  to the
incorporation  by reference of our report dated  January 19, 2001 related to the
financial statement schedule which appears in such annual report on Form 10-K.

/S/ PRICEWATERHOUSECOOPERS LLP

San Jose, California
March 28, 2001