<PAGE>
Exhibit 23.2
Consent of Independent Accountants
[Letterhead of PricewaterhouseCoopers LLP]
We hereby consent to th incorporation by reference in this registration
statement on Form S-3 of our report dates March 1, 2000 relating to the
financial statements and financial statement schedules, which appears in NexMed,
Inc.'s Annual Report on Form 10-KSB for the yer 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
New York, New York
September 28, 2000