EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

As independent accountants, we hereby consent to the incorporation by reference
in this Post Effective Amendment No. 1 to the S-3 Registration Statement of our
reports dated June 20, 2001 and February 20, 2001, except for Note 41 for which
the date is June 20, 2001, included in the Laboratorio Chile S.A. and
subsidiaries (the "Company") Form 20-F for the year ended December 31, 2000. It
should be noted that we have not audited any financial statements of the Company
subsequent to December 31, 2000 or performed any audit procedures subsequent to
the date of our report.

ARTHUR ANDERSEN - LANGTON CLARKE
Santiago, Chile October 30, 2001