EXHIBIT 23
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 333-48377) and related
Prospectus pertaining to the 1997 Premium Priced Stock Option
Plan and the related Prospectus pertaining to the Amendment and
Restatement of The PacifiCare Health Systems, Inc. Savings and
Profit-Sharing Plan of PacifiCare Health Systems, Inc. of our
report dated June 8, 2000 with respect to the financial
statements and supplemental schedules of The PacifiCare Health
Systems, Inc. Savings and Profit-Sharing Plan included in this
Annual Report (Form 11-K) for the year ended
December 31, 1999.
Orange County, California
June 26, 2000
17
