EXHIBIT 23(B)
CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
Inamed Corporation and subsidiaries
New York, New York
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated
January 21, 2000, except for note 5(c), which is as of February 1,
2000, relating to the consolidated financial statements and schedule of
Inamed Corporation and subsidiaries appearing in the Company's Annual
Report on Form 10-K for the year ended December 31, 1999.
/s/ BDO SEIDMAN, LLP
New York, New York
August 4, 2000
