EXHIBIT 23(b)
CONSENT OF INDEPENDENT ACCOUNTANTS
To the Board of Directors and
Shareholders of Pharmos Corporation
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated March 5, 2000 relating to the
financial statements, which appear in Pharmos Corporation's Annual Report on
Form 10-K for the year ended December 31, 1999. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.
/S/PRICEWATERHOUSECOOPERS LLP
PRICEWATERHOUSECOOPERS LLP
New York, New York
September 27, 2000
