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                                                                   EXHIBIT 23(a)


                        CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
Carter-Wallace, Inc.

We consent to the use of our audit report dated May 3, 1995 on the consolidated
financial statements of Carter-Wallace, Inc. and subsidiaries as of March 31,
1995 and 1994 and for each of the years in the three-year period and our audit
report dated June 21, 1995 on the related financial statement schedule
incorporated herein by reference.

Our audit reports dated May 3, 1995 and June 21, 1995, contain an explanatory
paragraph that states that as discussed in Notes 3 and 8 to the consolidated
financial statements, the Company adopted the provisions of the Financial
Accounting Standards Board's Statements No.106 "Employers' Accounting for
Postretirement Benefits Other Than Pensions", No.109 "Accounting for Income
Taxes" and No.112 "Employers' Accounting for Postemployment Benefits" in 1994.

In addition our audit reports dated May 3, 1995 and June 21, 1995, contain an
explanatory paragraph that states that as a result of the Felbatol matters
discussed in Note 17 to the consolidated financial statements, the Company
incurred in the year ended March 31, 1995 a one-time charge to pre-tax earnings
of $37,780,000.  As further discussed, depending on future sales levels,
additional inventory write-offs may be required.  At the present time Felbatol
continues to be available on the market.  If for any reason the product at some
future date is no longer available in the market, the Company will incur an
additional one-time charge that would have a material adverse effect on the
Company's results of operations and possibly on its financial condition.  Should
the product no longer be available, the Company currently estimates that the
additional one-time charge, consisting primarily of inventory write-offs and
anticipated returns of product currently in the market, will be in the range of
$30,000,000 to $35,000,000 on a pre-tax basis.

In addition our audit reports dated May 3, 1995 and June 21, 1995, contain an
explanatory paragraph that states that as discussed in Note 19 to the
consolidated financial statements, the Company is a defendant in several
lawsuits including two product liability class action suits, two federal
securities class action suits, one state court class action suit and seven
individual product liability suits related to Felbatol, three class action suits
involving alleged price fixing within the pharmaceutical industry and a patents
infringement suit involving the Company's diagnostic products.  In addition, an
alleged shareholder of the Company instituted an action which purports to be
brought derivatively on behalf and for the benefit of the Company against the
directors of the Company for breach of fiduciary duty, gross mismanagement
and waste of corporate assets in connection with the development and marketing
of Felbatol.  The Company believes, based on opinion of counsel, it has good
defenses to each of the above-described legal actions and should prevail.  In
addition, product liability claims related to Felbatol use have been threatened
against the Company.  At this point, the Company cannot evaluate the merits of
such claims and does not know whether or to what extent legal actions will arise
from such claims, and therefore, is unable to predict the financial impact they
may have.  The ultimate outcome of all of these matters cannot presently be
determined.  Accordingly, no provision for any liability has been recognized in
the accompanying financial statements.

New York, New York
January 29, 1996



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