Exhibit 23.1



                          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  Statements (Nos.
33-85154, 333-72916,  333-72918 and 333-72920) of the Company on Form S-8 of our
report dated  February 26, 2003,  appearing in the Annual Report on Form 10-K of
the Company for the year ended December 31, 2002.




/s/ Deloitte & Touche LLP

Boston, Massachusetts
March 14, 2003