EXHIBIT 23.1
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
    We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our report dated
March 3, 1998, appearing on page 48 of Triangle Pharmaceuticals, Inc.'s Annual
Report on Form 10-K for the year ended December 31, 1997. We also consent to the
use of our report dated March 3, 1998, relating to the financial statements of
Triangle Pharmaceuticals, Inc., which appears in this Prospectus. We also
consent to the references to us under the heading "Experts" and "Selected
Financial Data" in such Prospectus. However, it should be noted that Price
Waterhouse LLP has not prepared or certified such "Selected Financial Data."
 
PRICE WATERHOUSE LLP
Raleigh, North Carolina
March 6, 1998