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The Board of Directors
United Therapeutics Corporation:
We consent to incorporation by reference in the registration statement (No.
333-93853) on Form S-3 of United Therapeutics Corporation and subsidiaries of
our report dated February 25, 2000, relating to the consolidated balance sheets
of United Therapeutics Corporation as of December 31, 1999, and 1998, and the
related consolidated statements of operations, stockholders' equity, and cash
flows for each of the years in the three-year period ended December 31, 1999,
and all related schedules, which report appears in the December 31, 1999, annual
report on Form 10-K of United Therapeutics Corporation.
KPMG LLP
McLean, Virginia
June 19, 2000
