Exhibit 15.2



                   AWARENESS LETTER OF INDEPENDENT ACCOUNTANTS







November 12, 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. 333-35167, 333-10661, and 333-35241, and 333-16409)


We are aware that our report  dated  November 3, 1997,  on our review of interim
financial information of ICN Pharmaceuticals,  Inc. for the three and nine month
periods ended September 30, 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.
333-35167,  333-10661,  333-35241, 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.