<PAGE>
EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 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. We also consent to the reference to us under the
heading "Experts" in such Registration Statement.
/s/ PricewaterhouseCoopers LLP
-----------------------------------
PricewaterhouseCoopers LLP
Philadelphia, PA
December 15, 2000
