WATSON PHARMACEUTICALS INC
S-8, EX-23.5, 2001-01-08
PHARMACEUTICAL PREPARATIONS
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                                                                    EXHIBIT 23.5


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Watson Pharmaceuticals, Inc. of our report, dated
February 25, 2000 (except for the second paragraph of Note 19, as to which the
date is March 15, 2000) relating to the consolidated financial statements of
Makoff R&D Laboratories, Inc. and subsidiaries appearing on the Registration
Statement on Form S-3 dated January 5, 2001.


/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
January 3, 2001



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