EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


        We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 15, 2002 relating to the
financial statements, which appear in NexMed, Inc.'s Annual Report on Form 10-K
for the year ended December 31, 2001. We also consent to the references to us
under the headings "Experts" in such Registration Statement.

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
New York, New York

July 19, 2002