BIOMARIN PHARMACEUTICAL INC.
                              CONFIRMING STATEMENT
              REGARDING AUTHORITY TO EXECUTE SECTION 16(a) REPORTS

This  Statement  confirms  that the  undersigned,  Pierre  Lapalme c/o  BioMarin
Pharmaceutical  Inc., 371 Bel Marin Keys Blvd., Suite 210, Novato, CA 94949 (the
"Insider"),  has authorized and designated Louis Drapeau,  Christopher M. Starr,
Ph.D. and Kim R. Tsuchimoto, of BioMarin Pharmaceutical Inc. (the "Company") and
Siobhan McBreen Burke, Eric Davis and Aaron X. Hill of Paul, Hastings,  Janofsky
& Walker LLP, the Company's United States legal counsel,  and each of them (each
of the foregoing is referred to as an  "Authorized  Signer") to execute and file
on the Insider's  behalf any and all Forms 3, 4 and 5 (including  any amendments
thereto)  that the  Insider  may be  required  to file  with the  United  States
Securities  and  Exchange  Commission  under  Section  16(a)  of the  Securities
Exchange Act of 1934, as a result of the Insider's ownership of, or transactions
in, securities of the Company.

The authority of the Authorized  Signers under this  Confirming  Statement shall
continue  until the Insider is no longer  required to file Forms 3, 4 and 5 with
regard to the Insider's  ownership  of, or  transactions  in,  securities of the
Company,  unless earlier revoked in writing.  The Insider acknowledges that none
of the Authorized Signers is assuming any of the Insider's  responsibilities  to
comply with Section 16 of the Securities Exchange Act of 1934.

/s/  Pierre Lapalme

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Pierre Lapalme