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                                                                   EXHIBIT 23(c)


                        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 the
related financial statement schedule incorporated herein by reference.

Our audit reports dated May 3, 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, 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, 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