EXHIBIT 23.1

                          CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration 
Statement on Form S-8 (No. 333-15187) of Triangle Pharmaceuticals, Inc. of our 
report dated February 27, 1997 appearing on page 44 of the Annual Report to 
Stockholders on Form 10-K.


PRICE WATERHOUSE LLP

Raleigh, North Carolina
March 25, 1997