Exhibit 23.1



                         INDEPENDENT AUDITORS' CONSENT


The Board of Directors
OSI Pharmaceuticals, Inc.:


We consent to the incorporation by reference in the Registration Statement on
Form S-4, as amended, of OSI Pharmaceuticals, Inc. ("Registration Statement") of
our report dated November 22, 2002, with respect to the consolidated balance
sheets of OSI Pharmaceuticals, Inc. and subsidiaries as of September 30, 2002
and 2001, and the related consolidated statements of operations, stockholders'
equity and cash flows for each of the three years in the period ended September
30, 2002, which report appears in the September 30, 2002 annual report on Form
10-K/A of OSI Pharmaceuticals, Inc. filed on April 29, 2003, and to the
reference to our firm under the heading "Experts" in the Registration Statement.

Our report refers to a change in the method of revenue recognition for certain
upfront, non-refundable fees in 2001; the adoption of the provisions of
Statement of Financial Accounting Standards No. 141, "Business Combinations" and
No. 142, "Goodwill and Other Intangible Assets", for acquisitions consummated on
or after July 1, 2001; and the adoption of the provisions of Statement of
Financial Accounting Standards No. 145 "Rescission of FASB Statements No. 4, 44
and 64, Amendment of FASB Statement No. 13, and Technical Corrections" relating
to the classification of the effect of early debt extinguishments in 2002.


/s/ KPMG LLP

Melville, New York
April 29, 2003