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EXHIBIT 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference in this Registration Statement
(Form S-8) pertaining to the Watson Pharmaceuticals, Inc. Employees' 401(K)
Profit-Sharing Plan of our report dated February 5, 1999, with respect to the
consolidated financial statements of TheraTech, Inc. for the year ended December
31, 1998 included in Watson Pharmaceutical, Inc.'s Annual Report (Form 10-K) for
the year ended December 31, 1999, filed with the Securities and Exchange
Commission.
/S/ ERNST & YOUNG LLP
Salt Lake City, Utah
June 1, 2000
