CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this  registration  statement on
Form S-3 (File No.  333-31241)  of our report dated  February  20, 1998,  on our
audit of the financial  statements of The Quigley  Corporation as of and for the
year ended December 31, 1997 appearing in and  incorporated  by reference in the
Annual Report on  Form-10KSB  under the  Securities  Exchange Act of 1934 of The
Quigley Corporation for the year ended December 31, 1997. We also consent to the
references to our firm under the caption "Experts."


/s/ Coopers & Lybrand L.L.P.

Coopers & Lybrand L.L.P.
Philadelphia, Pennsylvania
June 9, 1998