CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the  incorporation by reference in the  Registration  Statement on
Form S-3 (No.  333-12073) and in the  Registration  Statements on Form S-8 (Nos.
333-48611,  333-68407 and  333-95033)  of our report dated April 1, 1998,  which
appears in the Annual Report on Form 10-K of Nu Skin  Enterprises,  Inc. for the
year ended December 31, 1999.

                             /s/ Grant Thornton LLP


Provo, Utah
March 22, 2000




                              REPORT OF INDEPENDENT
                          CERTIFIED PUBLIC ACCOUNTANTS



Board of Directors
Nu Skin Acquired Entities


We have audited the  accompanying  combined  balance  sheet of Nu Skin  Acquired
Entities (collectively,  the Entities), as of December 31, 1997, and the related
combined statement of earnings,  shareholders' equity (deficit),  and cash flows
for the year  ended  December  31,  1997.  These  financial  statements  are the
responsibility of the Entities' management.  Our responsibility is to express an
opinion on these financial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards.
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,  the financial  statements  referred to above present fairly, in
all material respects,  the financial position of Nu Skin Acquired Entities,  as
of December 31, 1997,  and the combined  results of their  operations  and their
combined cash flows for the year ended  December 31, 1997,  in  conformity  with
generally accepted accounting principles.



                                      /s/ Grant Thornton LLP


Provo, Utah
April 1, 1998