<PAGE> 1
EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (File Nos. 33-56971 and 333-81383) and Form S-3 (File No.
333-10661) of ICN Pharmaceuticals, Inc. of our report dated March 2, 2000,
relating to the consolidated financial statements and financial statement
schedule, which report includes an emphasis of a matter paragraph related to the
Company's change in method of accounting for ICN Yugoslavia, a previously
consolidated subsidiary, which appears in this Form 10-K/A Amendment No. 2.
/s/ PricewaterhouseCoopers LLP
-------------------------------
PricewaterhouseCoopers LLP
Newport Beach, California
July 6, 2000
