EXHIBIT 15.2






May 14, 1997





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


Re:     ICN Pharmaceuticals, Inc.
        Registrations on Form S-8 (File No. 33-56971) and Form S-3
        (File Nos. 333-08179, 333-10661, and 333-16409)


     We are aware  that our report  dated May 8, 1997,  on our review of interim
financial  information of ICN  Pharmaceuticals,  Inc. for the three month period
ended March 31, 1997 and included in the Company's quarterly report on Form 10-Q
for the period then ended is incorporated by reference in the  Registrations  on
Form S-8 (File No.  33-56971) and on Form S-3 (File Nos.  333-08179,  333-10661,
and 333-16409).  Pursuant to Rule 436( c) under the Securities Act of 1933, this
report should not be considered a 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.