EXHIBIT 23.
CONSENT OF INDEPENDENT AUDITORS
We consent to the incorporation by
reference in this Annual Report (Form 10-K) of Eli Lilly and Company of our
report dated January 31, 2000, included in the 1999 Annual Report to
Shareholders of Eli Lilly and Company.
We also consent to the
incorporation by reference in Registration Statement Number 33-29482 on Form
S-8 dated June 23, 1989, in Registration Statement Number 33-37341 on Form
S-8 dated October 17, 1990, in Registration Statement Number 33-58466 on
Form S-3 dated February 17, 1993, in Registration Statement Number 33-50783
on Form S-8 dated October 27, 1993, in Registration Statement Number
33-56141 on Form S-8 dated October 24, 1994, in Registration Statement
Number 333-02021 on Form S-8 dated March 28, 1996, in Registration Statement
Number 333-62015 on Form S-8 dated August 21, 1998, in Registration
Statement Number 333-66113 on Form S-8 dated October 26, 1998, and in
Registration Statement Number 333-90397 on Form S-8 dated November 5, 1999
of our report dated January 31, 2000 with respect to the consolidated
financial statements incorporated by reference in the 1999 Annual Report
(Form 10-K) of Eli Lilly and Company.
Indianapolis,
Indiana
March 24,
2000
