WASATCH PHARMACEUTICAL INC
S-8, EX-23, 2001-01-02
PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS
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              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

         We issued our report dated April 5, 2000, accompanying the financial
statements of Wasatch Pharmaceutical, Inc. included in its annual report on Form
10-KSB for the year ended December 31, 1999, and hereby consent to the
incorporation by reference to such report in this Registration Statement on Form
S-8. We also consent to the reference to us under the heading "EXPERTS" in such
propectus.

/s/ Thomas Leger & Co., L.L.P.

Houston, TX
December 29, 2000



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