Exhibit 24

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS




As independent public accountants, we hereby consent to the incorporation of our
report  dated  February  18,  1998  included  in this Form 10-K,  into  American
Biogenetic Sciences, Inc.'s previously filed Registration Statements on Form S-8
(File Nos. 33-35992, 33-39683,  33-51240,  33-65416,  333-09473, and 333-59351),
and previously filed Registration  Statements on Form S-3 (File Nos.  333-13615,
333-13619, 333-13623, 333- 14447, 333-59345 and 333-60117 ).




                                                      /s/ Arthur Andersen LLP


Melville, New York
March 29, 1999