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,  33-69946  and
33-75088) of Bentley  Pharamceuticals,  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 27, 1997, appearing in the Annual Report on Form 10-K
of the Company for the year ended December 31, 1996.






/s/ Deloitte & Touche LLP

DELOITTE & TOUCHE LLP
Tampa, Florida
March 27, 1997