EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


         We consent to the incorporation by reference in this Registration
Statement No. 333-82250 of Atrix Laboratories, Inc. on Form S-3 of our report
dated March 7, 2002, appearing in Amendment No. 1 on Form 10-K/A to the Annual
Report on Form 10-K of Atrix Laboratories, Inc. for the year ended December 31,
2001 and to the reference to our firm under the heading "Experts" in the
prospectus, which is part of this Registration Statement.



/s/ KPMG
KPMG
Hamilton, Bermuda

August 13, 2002