EXHIBIT 23

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of
our report included in Chattem, Inc.'s 2000 annual report and incorporated by
reference in the Form 10-K into the Company's previously filed Registration
Statements on Form S-8 (Nos. 33-35386, 33-78524, 33-78922, and 33-61267), Form
S-3 (Nos. 33-69961, 33-69397, 33-31113, 33-03091 and 33-85348), Form S-2 (No.
33-80770) and Form S-4 (No. 33-53627).


ARTHUR ANDERSEN LLP


Chattanooga, Tennessee
February 23, 2001
























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