Exhibit 23.2

               Consent of Independent Accountants

We hereby consent to the incorporation by reference in this Registration 
Statement on Form S-8 of our report dated April 26, 1996 relating to the 
financial statements of Triangle Pharmaceuticals, Inc., which report appears 
on page F-2 of the Prospectus constituting part of the Registration Statement 
No. 333-11793 on Form S-1, as amended.

PRICE WATERHOUSE LLP

Raleigh, North Carolina
October 31, 1996