EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Amendment No. 2 to this Registration Statement on
Form S-3 of our report dated February 5, 1999 appearing on page 43 of Triangle
Pharmaceuticals, Inc.'s Annual Report on Form 10-K for the year ended
December 31, 1998. We also consent to the reference to us under the heading
"Experts."


PRICEWATERHOUSECOOPERS LLP


Raleigh, North Carolina
November 2, 1999