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                                                                    Exhibit 23.0



              INDEPENDENT AUDITORS' REPORT ON SCHEDULE AND CONSENT





The Board of Directors
IDEC Pharmaceuticals Corporation:

The audits referred to in our report dated February 1, 2000, included the
related consolidated financial statement schedule as of December 31, 1999, and
for each of the years in the three-year period ended December 31, 1999, included
in the 1999 Annual Report on Form 10-K. This consolidated financial statement
schedule is the responsibility of the Company's management. Our responsibility
is to express an opinion on this consolidated financial statement schedule based
on our audits. In our opinion, such consolidated financial statement schedule,
when considered in relation to the basic consolidated financial statements taken
as a whole, presents fairly in all material respects the information set forth
therein.

We consent to incorporation by reference in registration statements (Nos.
333-81625 and 33-62817) on Forms S-8 and in the registration statement (No.
333-85339) on Form S-3 of IDEC Pharmaceuticals Corporation of our
report dated February 1, 2000, relating to the consolidated balance sheets of
IDEC Pharmaceuticals Corporation and subsidiary as of December 31, 1999 and
1998, and the related consolidated statements of operations, stockholders'
equity and cash flows for each of the years in the three-year period ended
December 31, 1999, and the related schedule, which report appears in the 1999
Annual Report on Form 10-K of IDEC Pharmaceuticals Corporation.



                                                   KPMG LLP



San Diego, California
March 28, 2000