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, 33-69946, 33-75088
and 333-28593) 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 26, 1999,  appearing in the Annual Report on Form
10-K of the Company for the year ended December 31, 1998.



/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP

Tampa, Florida
March 26, 1999


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