EX. 23.2
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated February 15, 2002
relating to the financial statements, which appears in The Quigley Corporation's
Form 10-K for the year ended December 31, 2001. We also consent to the reference
to us under the heading "Experts" in such Registration Statement.
PRICEWATERHOUSECOOPERS LLP
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PRICEWATERHOUSECOOPERS LLP
Philadelphia, Pennsylvania
April 24, 2002
