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Exhibit 23.2
Consent of Independent Accountants
[Letterhead of PricewaterhouseCoopers LLP]
We hereby consent to the incorporation by reference in this Post Effective
Amendment No. 1 to Form SB-2/A on Form S-3 of our report dated March 1, 2000
relating to the financial statements and financial statement schedule, which
appears in NexMed, Inc.'s, 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
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PricewaterhouseCoopers LLP
New York, New York
January 12, 2001
