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The Board of Directors
United Therapeutics Corporation:
We consent to incorporation by reference in the registration statement 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
June 29, 2000
