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The Board of Directors
United Therapeutics Corporation:
We consent to incorporation by reference in the pre-effective amendment to the
registration statement (No. 333-41866) 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, which report appears in the December
31, 1999, annual report on Form 10-K of United Therapeutics Corporation and to
the reference to our firm under the heading "Experts" in the registration
statement.
KPMG LLP
McLean, Virginia
August 4, 2000
