Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this  Registration  Statement of
Bentley  Pharmaceuticals,  Inc. (the  "Company") on Form S-8 of our report dated
March 16, 2001  appearing  in the Annual  Report on Form 10-K of the Company for
the year ended December 31, -000.



Deloitte & Touche LLP
Boston, Massachusetts
November 7, 2001