Exhibit 23.1


            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 22, 2000 relating to the
financial statements, which appears in Triangle Pharmaceuticals, Inc.'s
Annual Report on Form 10-K for the year ended December 31, 1999.  We also
consent to the reference to us under the heading "Experts" in such
Registration Statement.



/s/ PricewaterhouseCoopers LLP

Raleigh, North Carolina
August 23, 2000