Exhibit 23(a)

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Forms S-3 (Nos. 33-68762,  33-74638,  33-86720, 33-91918, 33-93466,
33-64289, 333-15165,  333-26155,  333-46818, 333-47359, 333-80813) and Forms S-8
(Nos.  333-38373  and  333-96435)  of Pharmos  Corporation  of our report  dated
February 12, 2001  relating to the financial  statements,  which appears in this
Form 10-K.


PricewaterhouseCoopers LLP
New York, New York
March 28, 2001