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                                                                      EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-73053) of King Pharmaceuticals, Inc. of our
report dated May 11, 2001 relating to the financial statements of the King
Pharmaceuticals, Inc. 401(k) Retirement Savings, which appears in this Form
11-K.




PRICEWATERHOUSECOOPERS LLP



Atlanta, Georgia
June 29, 2001