Exhibit 15.2


                   AWARENESS LETTER OF INDEPENDENT ACCOUNTANTS



August 13, 1999



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



Commissioners:

We are aware that our  report  dated  August  11,  1999 on our review of interim
financial information of ICN Pharmaceuticals, Inc. (the "Company') as of and for
the three month and six month  periods  ended June 30, 1999 and  included in the
Company's  quarterly  report  on  Form  10-Q  for  the  quarter  then  ended  is
incorporated by reference in its Registration  Statements on Form S-8 (File Nos.
33-56971 and  333-81383),  Form S-4 (File No.  333-63721)  and on Form S-3 (File
Nos. 333-10661 and 333-49665).

Very truly yours,

/S/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Newport Beach, California