Exhibit 23

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-20523) of Vail Resorts, Inc. of our report dated July 11, 2003 relating to the financial statements of Vail Resorts 401(k) Retirement Plan, which appears in this Form 11-K.

        /s/ PricewaterhouseCoopers LLP        

Denver, Colorado

July 11, 2003