EXHIBIT 23.1


                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
OSI Pharmaceuticals, Inc.:


We consent to the use of our report dated December 7, 2001, with respect to the
consolidated balance sheets of OSI Pharmaceuticals, Inc. and subsidiaries as of
September 30, 2001 and 2000, and the related consolidated statements of
operations, stockholders' equity and cash flows for each of the years in the
three-year period ended September 30, 2001, incorporated herein by reference,
and to the reference to our firm under the heading "Experts" in the prospectus.

Our report refers to a change in the method of revenue recognition for certain
upfront non-refundable fees in 2001.


                                               /s/ KPMG LLP

Melville, New York
May 3, 2002