Exhibit 23


                          CONSENT OF INDEPENDENT ACCOUNTANTS





               We  consent  to  the   incorporation  by  reference  in  the
          Registration  Statements of  A.L.  Pharma, Inc.  (formerly A.  L.
          Laboratories, Inc.) on Form S-8 (File Nos. 2-97830, 33-37516, 33-
          14625,  33-28221 and 33-46860) of our report dated March 1, 1995,
          on  our  audits  of   the  financials  statements  and  financial
          statement  schedule of A.L.  Pharma, Inc. and  Subsidiaries as of
          December 31,  1994 and 1993, and  for each of the  three years in
          the period ended December  31, 1994, which report is  included on
          page F-2 in this Annual Report on Form 10-K.





                                                  Coopers & Lybrand L.L.P.



          Parsippany, New Jersey
          March 30, 1995