Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We consent to the incorporation by reference in this Registration
Statement of Atrix Laboratories, Inc. on Form S-3 of our report dated April 20,
2001, appearing in Amendment No. 1 on Form 10-K/A to the Annual Report on Form
10-K of Atrix Laboratories, Inc. for the year ended December 31, 2002 and to the
reference to our firm under the heading "Experts" in the prospectus, which is
part of this Registration Statement.



/s/ KPMG
KPMG
Hamilton, Bermuda
January 15, 2004