EX-23  CONSENT  OF  PAUL  W.  ROBERTS,  CPA





                                  EXHIBIT  23.2

               CONSENT  OF  INDEPENDENT  CERTIFIED  PUBLIC  ACCOUNTANTS



I  hereby  consent  to  the  use, by incorporation by reference, in the Form S-8
Registration  Statement  under the Securities Act of 1933 of DermaRX Corporation
(a  Delaware  corporation)(Registrant)  of  my report dated June 14, 1999 on the
financial statements of DermaRX Corporation as of February 28, 1999 and for each
of the two years then ended accompanying the financial  statements  contained in
the    Registrant's  Annual Report on Form 10-KSB as of and for the period ended
December  31, 1998, and to the use of our name and statements with respect to us
as  appearing  under  the  heading  "Experts".



                                          PAUL  C.  ROBERTS
                                          Certified  Public  Accountant
Pleasantville,  NY
April  3,  2000