EXHIBIT 23.2

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" and 
"Selected Consolidated Financial Data of Lilly" in the Registration Statement 
(Form S-4) and related Prospectus of Eli Lilly and Company and Integrated 
Medical Systems, Inc. (IMS) for the registration of 10,792,695 shares of Series 
D Preferred Stock of IMS, 2,000,000 shares of Series B Preferred Stock of IMS, 
655,103 warrants to purchase Series D Preferred Stock of IMS, 2,380,457 Options 
to Purchase Series D Preferred Stock of IMS, 292,979 Options to Purchase Common 
Stock of Eli Lilly and Company, 292,979 shares of Eli Lilly and Company Common
Stock, and 10,792,695 Put Rights and to the incorporation by reference therein
of our report dated February 8, 1995, with respect to the consolidated financial
statements of Eli Lilly and Company incorporated by reference in its Annual
Report (Form 10-K) for the year ended December 31, 1994, filed with the
Securities and Exchange Commission.


                                        /s/ Ernst & Young LLP


September 8, 1995