IMPAX LABORATORIES INC
S-8 POS, EX-23.1, 2000-12-01
PHARMACEUTICAL PREPARATIONS
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                                                                    EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8, as amended, of our report dated February 11, 2000, except
for Note 16, as to which the date is March 23, 2000, relating to the financial
statements which appear in Impax Laboratories, Inc. Annual Report on Form
10-KSB for the year ended December 31, 1999.




PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
December 1, 2000




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