Exhibit 23



Consent of Independent Auditors



We hereby consent to the incorporation by reference in the following registration statements on Forms S-3, S-4 and S-8 of IKON Office Solutions, Inc. of
our report dated December 18, 2003 relating to the financial statements and financial statement schedule, which appears in this Form 10-K.



|REGISTRATION NUMBER |  | FILING DATE        |  | DESCRIPTION                                                                                                        
|------------------- |  | ------------------ |  | -------------------------------------------------------------------------------------------------------------------
|                    |  |                   
|2-66880             |  | March 10, 1980     |  | IKON Office Solutions, Inc. 1980 Deferred
Compensation Plan                                                        
|                    |  |                   
|2-75296             |  | December 11, 1982  |  | IKON Office Solutions, Inc. 1982 Deferred Compensation Plan                                                        
|                    |  |                   
|33-00120            |  | September 6, 1985  |  | IKON Office Solutions, Inc. 1985 Deferred Compensation Plan                                                        
|                    |  |                   
|33-26732            |  | January 27, 1989   |  | IKON Office Solutions, Inc. Non- Employee Directors Stock Option Plan (formerly 1989 Directors Stock Option Plan)
|                    |  |                   
|33-36745            |  | September 10, 1990 |  | IKON Office Solutions, Inc. 1991 Deferred Compensation Plan                                                        
|                    |  |                   
|33-38193            |  | December 10, 1990  |  | IKON Office Solutions, Inc. 1986 Stock Option Plan                                                                 
|                    |  |                   
|33-54781            |  | July 28, 1994      |  | IKON Office Solutions, Inc. Stock Award Plan                                                                       
|                    |  |                   
|33-56469            |  | November 15, 1994  |  | IKON Office Solutions, Inc. 1995 Stock Option Plan                                                                 
|                    |  |                   
|33-56471            |  | November 15, 1994  |  | IKON Office Solutions, Inc. Long Term Incentive Compensation Plan                                                  
|                    |  |                   
|33-64177            |  | November 14, 1995  |  | IKON Office Solutions, Inc. $750,000,000 Debt Securities, Preferred Stock of Common Stock                          
|                    |  |                   
|333-24931           |  | April 10, 1997     |  | IKON Office Solutions, Inc. 10,000,000
Shares of Common Stock                                                      
|                    |  |                   
|333-47783           |  | March 11, 1998     |  | IKON Office Solutions, Inc. Stock Award Plan                                                                       
|                    |  |                   
|333-40108           |  | June 26, 2000      |  | IKON OfDfice Solutions, Inc. 2000 Non-Employee Directors Compensation Plan                                        
|                    |  |                   
|333-40108           |  | June 26, 2000      |  | IKON Office Solutions, Inc. 2000 Executive Incentive Plan                                                          
|                    |  |                   
|333-40108           |  | June 26, 2000      |  | IKON Office Solutions, Inc. 2000 Employee Stock Option Plan                                                        
|                    |  |                   
|33-55096            |  | June 26, 2000      |  | 1993 Stock Option Plan for Non-Employee Directors                                                                  
|                    |  |                   
|333-51134           |  | December 1, 2000   |  | IKON Office Solutions, Inc. Retirement Savings Plan                                                                
|                    |  |                   
|333-69638           |  | September 19, 2001 |  | IKON Office Solutions, Inc. 2000 Employee Stock Option Plan                                                        
|                    |  |                   
|333-69648           |  | September 19, 2001 |  | IKON Office Solutions, Inc. Retirement Savings Plan                                                                
|                    |  |                   
|333-97475           |  | September 16, 2003 |  | IKON Office Solutions, Inc. $300,000,000 5% Convertible Subordinated Notes due 2007                                
|                    |  |                   
|333-99355           |  | September 10, 2002 |  | IKON Office Solutions, Inc. Retirement Savings Plan                                                                
|                    |  |                   
|333-108666          |  | September 10, 2003 |  | IKON Office Solutions, Inc. 2003 Non-Employee Directors Compensation Plan, and 2003 Employee Equity Incentive Plan



/s/ PricewaterhouseCoopers LLP

Philadelphia, PA

December 29, 2003