EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated December 20, 2002, except for Note 1
paragraph 4, Note 4 and Note 7, as to which the date is August 6, 2002, relating
to the financial statements of Incara Development, Ltd., which appear in Incara
Pharmaceuticals Corporation's Amended Annual Report on Form 10-K/A for the year
ended September 30, 2001.




/s/ PricewaterhouseCoopers
Chartered Accountants
Hamilton, Bermuda
August 22, 2002