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EXHIBIT 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 4, 2000 relating to the
financial statements of Watson Pharmaceuticals, Inc., which appears in Watson
Pharmaceuticals, Inc.'s Annual Report on Form 10-K for the year ended December
31, 1999. We also consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 4, 2000, except as to the
pooling of interests with Makoff R&D Laboratories, Inc. which is as of November
15, 2000, relating to the supplemental financial statements of Watson
Pharmaceuticals, Inc., which appears in Watson Pharmaceuticals, Inc.'s
Registration Statement on Form S-3 dated January 5, 2001.
/s/ PRICEWATERHOUSECOOPERS LLP
Los Angeles, California
January 5, 2001
