EXHIBIT 23(a)



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statement on Forms S-3 (Nos. 33-68762,  33-74638,  33-86720, 33-91918, 33-93466,
33-64289, 333-15165,  333-26155,  333-46818,  333-47359,  333-62909,  333-80813,
333-82046,   333-106,344,   333-109946  and  333-110578)  and  Forms  S-8  (Nos.
333-38373, 333-64312, 333-96435, 333-92130, 333-97749) of Pharmos Corporation of
our report  dated  February 6, 2004  (except for the last  paragraph  of Note 19
which is dated March 3, 2004, relating to the consolidated financial statements,
which appears in this Form 10-K.


PricewaterhouseCoopers LLP
New York, New York
February 6, 2004








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