Form 20-F (4/4)

Toyota Motor Corporation
24 June 2005

                                                                    Exhibit 15.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 333-107322, and 333-125977) of Toyota Motor
Corporation of our report dated June 23, 2005 relating to the financial
statements, which appears in this Form 20-F.


/s/    CHUOAOYAMA PRICEWATERHOUSECOOPERS
Nagoya, Japan
June 23, 2005


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