CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

                                                                      EXHIBIT 23

         We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (Nos. 333-91957, and 333-46976) and in the Registration
Statement on Form S-8 (No. 333-93435) of NexMed, Inc. of our report dated
February 15, 2001 relating to the financial statements and financial statement
schedule, which appear in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
New York, New York
March 6, 2001