<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>d514188_ex23-1.txt
<DESCRIPTION>EXHIBIT 23.1
<TEXT>



PRICEWATERHOUSECOOPERS

                                                       PricewaterhouseCoopers
                                                       Chartered Accountants
                                                       Dorchester House
                                                       7 Church Street
                                                       Hamilton
                                                       Bermuda HM 11.
                                                       Telephone +1 441 295 2000
                                                       Facsimile +1 441 295 1242




            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the use in this  Registration  Statement on Form F-1 of our
report,  dated November 28, 2003 relating to the predecessor  combined carve-out
financial statements of Ship Finance  International Limited which appear in such
registration  statement.  We also  consent  to the  references  to us under  the
heading "Experts" in such Registration Statement.


PricewaterhouseCoopers
Hamilton, Bermuda
September 27, 2004











23153.0001 #514188

</TEXT>
</DOCUMENT>
