EXHIBIT 15.2











August 14, 1996




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:      ICN Pharmaceuticals, Inc.
         Registration on Amendment No. 1 to Form S-3 (File No. 333-08179)

         We are aware that our  report  dated  July 30,  1996,  on our review of
interim financial information of ICN Pharmaceuticals, Inc. for the three and six
month periods ended June 30, 1996 and included in the Company's quarterly report
on Form 10-Q for the  period  then ended is  incorporated  by  reference  in the
Registration  on Amendment No. 1 to Form S-3 (File No.  333-08179).  Pursuant to
Rule  436(c)  under  the  Securities  Act of 1933,  this  report  should  not be
considered part of the registration statement prepared or certified by us within
the meaning of Sections 7 and 11 of that Act.


Coopers & Lybrand L.L.P.