Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


   We hereby consent to the use in this Registration Statement on Form S-1
(Amendment No. 1) (File No. 333-76190) of our report dated January 30, 2002,
except for Note 9, as to which the date is February 25, 2002, and Note 1, as to
which the date is March 12, 2002, relating to the financial statements of
Innovative Drug Delivery Systems, Inc., which appear in such Registration
Statement. We also consent to the references to us under the headings "Experts"
and "Selected Financial Data" in such Registration Statement.





                                                     PricewaterhouseCoopers LLP

New York, New York
March 13, 2002