<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>9
<FILENAME>ex23-1_072202.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANTS
<TEXT>
                    [PricewaterhouseCoopers LLP Letterhead]


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our following reports and comments, all of which appear
in CAE Inc.'s Registration Statement on Form 40-F dated July 25, 2002:

o    Our Auditors' Report addressed to the Board of Directors dated May 8, 2002
     except for Note 21 D which is as at July 3, 2002 and our Comments by
     Auditors for U.S. Readers on Canada-U.S. Reporting Difference dated May 8,
     2002 except for Note 21 D which is as at July 3, 2002 relating to the
     consolidated financial statements of CAE Inc.;

o    our Auditors' Report addressed to the Shareholders dated May 8, 2002
     relating to the consolidated financial statements of CAE Inc.; and

o    our Auditors' Report addressed to the Shareholders dated Apri1 30, 2001
     relating to the consolidated financial statements of CAE Inc.


/s/ PricewaterhouseCoopers LLP

Chartered Accountants

Montreal, Quebec
July 25, 2002

PricewaterhouseCoopers refers to the Canadian firm of PricewaterhouseCoopers LLP
and other members of the worldwide PricewaterhouseCoopers organization.


</TEXT>
</DOCUMENT>
