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                                                                    EXHIBIT 23.1




                       CONSENT OF INDEPENDENT ACCOUNTANTS




To the Board of Directors
OSI Pharmaceuticals, Inc.:


We consent to the use of our report dated December 22, 1999, relating to the
consolidated balance sheets of OSI Pharmaceuticals, Inc. and subsidiaries as of
September 30, 1999 and 1998, 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, 1999, which report is incorporated herein
by reference.



                                                        /s/ KPMG LLP

Melville, New York
October 30, 2000