CONSENT OF INDEPENDENT ACCOUNTANTS

                         ___________


We hereby consent to the incorporation by reference in the
Registration Statements of Alpharma Inc. and Subsidiaries on
Form S-8 (File No. 33-60495) and Form S-3 (File Nos.333-
57501, 333-70229, 333-86037 and 333-86153) of our report
dated March 31, 2000, relating to the combined statements of
assets to be sold and of revenues and direct operating
expenses of the Roche MFA Business as of December 31, 1999
and for the year then ended, which appears in the Current
Report on Form 8-K of Alpharma Inc. and Subsidiaries dated
May 5, 2000.
 .



PricewaterhouseCoopers AG





Ralph R. Reinertsen                Dana Bultman

Basel, Switzerland
May 5, 2000