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                                                                      EXHIBIT 23


                    Consent of Independent Public Accountants

As independent public accountants, we hereby consent to the incorporation by
reference in this registration statement of our report dated January 22, 2001
included in Esperion Therapeutics, Inc.'s Form 10-K for the year ended December
31, 2000 and to all references to our Firm included in this registration
statement.





                                                             ARTHUR ANDERSEN LLP




Detroit, Michigan


   August 29, 2001