INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation  by reference in Registration  Statements (Nos.
33-35941,  33-43868, 33-43866, 33-45994, 33-45142, 33-54382, 33-65125, 33-69946,
33-75088,  333-28593  and  333-80729)  of  Bentley  Pharmaceuticals,   Inc.  and
subsidiaries  (the  "Company")  on Form S-3 and the  Registration  Statement No.
33-85154  of the  Company  on Form S-8 of our  reports  dated  March  16,  2001,
appearing  in the Annual  Report on Form 10-K of the  Company for the year ended
December 31, 2000.

/s/ Deloitte & Touche LLP

Boston, Massachusetts
March 27, 2001