Exhibit 23(a)



                       CONSENT OF INDEPENDENT ACCOUNTANTS



We  hereby  consent  to  the   incorporation  by  reference  in  the  Prospectus
constituting part of the Registration  Statements of Pharmos  Corporation (Forms
S-3 Nos. 33-68762, 33-74638, 33-86720, 33-91918, 33-93466, 33-64289,  333-47359,
333-80813 and Forms S-8 Nos. 333-38373 and 333-96435) of Pharmos  Corporation of
our report dated March 5, 2000 appearing on page F-2 of this Form 10-K.



PricewaterhouseCoopers LLP
New York, New York
March 30, 2000