Exhibit 23

              INDEPENDENT AUDITORS' REPORT ON SCHEDULE AND CONSENT

To the Board of Directors and Stockholders
Allergan, Inc.:

The audits referred to in our report dated January 27, 2003, included the
related financial statement schedule as of December 31, 2002, and for each of
the years in the three-year period ended December 31, 2002. This financial
statement schedule is the responsibility of the Company's management. Our
responsibility is to express an opinion on the financial statement schedule
based on our audits. In our opinion, such schedule, when considered in relation
to the basic consolidated financial statements taken as a whole, presents
fairly, in all material respects, the information set forth herein.

We consent to the incorporation by reference in the Company's Registration
Statements on Form S-8 (Nos. 33-29527, 33-29528, 33-44770, 33-48908, 33-66874,
333-09091, 333-04859, 333-25891, 333-43580, 333-43584, 333-64559, 333-70407,
333-94155, 333-94157 and 333-65176) and on Form S-3 (Nos. 33-55061, 33-69746,
333-50524, 333-99219 and 333-102425), of our reports, dated January 27, 2003,
with respect to the consolidated balance sheets of Allergan, Inc. and
subsidiaries as of December 31, 2002 and 2001, and the related consolidated
statements of earnings, stockholders' equity and cash flows for each of the
years in the three-year period ended December 31, 2002, and the related
schedule, which reports appear in the December 31, 2002, annual report on Form
10-K of Allergan, Inc. Our report refers to a change in method of accounting for
derivative instruments and hedging activities in 2001 and the method of
accounting for goodwill and intangible assets in 2002.

/s/  KPMG LLP


Costa Mesa, California
March 13, 2003