INDEPENDENT AUDITORS' REPORT


To the Board of Directors of Dura Pharmaceuticals, Inc.:

We have audited the consolidated statements of operations, stockholders' equity
and cash flows of Dura Pharmaceuticals, Inc. and subsidiaries (a wholly-owned
subsidiary of Elan corporation, plc) (the "Company") for the year ended December
31, 2000. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial
statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted
in the United States of America. Those standards require that we plan and
perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.

In our opinion, such consolidated financial statements present fairly, in all
material respects, the results of the Company's operations and its cash flows
for the year ended December 31, 2000 in conformity with accounting principles
generally accepted in the United States of America.


/s/ Deloitte & Touche LLP

San Diego, California
January 16, 2001