EXHIBIT 23.2



                        CONSENT OF INDEPENDENT AUDITORS


     We consent to the incorporation of our report dated November 30, 1994 on
the consolidated financial statements and Schedule II of Pharmaceutical
Resources, Inc. as at and for the year ended October 1, 1994, into the
Company's previously filed Registration Statements No. 33-35242 and No. 
33-74052 on Forms S-3 and Registration Statements No. 2-99035, No. 33-15640, 
No. 33-51914, No. 33-45785, No. 33-29992, No. 33-79954 and No. 33-79956 on Forms
S-8.

/s/ Richard A. Eisner and Company, LLP

New York, New York
December 27, 1995