Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 18, 2003, except for Note F
as to which the date is June 23, 2003, relating to the consolidated financial
statements of Sanofi~Synthelabo included in its Annual Report (Form 20-F) for
the year ended December 31, 2002 filed with the Securities Exchange Commission.

Paris, France
July 22, 2003

Ernst & Young Audit


/s/ Jean-Claude Lomberget                            /s/ Valerie Quint
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Jean-Claude Lomberget                                Valerie Quint