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|Exhibit 23(a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
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|CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
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|We hereby consent to the incorporation by reference in the
Registration Statement on Forms S-3 (Nos. 33-68762, 33-74638, 33-86720,
33-91918, 33-93466, 33-64289, 333-15165, 333-26155, 333-46818, 333-47359,
333-62909, 333-80813, 333-82046, 333-106344, 333-109946 and 333-110578) and
Forms S-8 (Nos. 333-38373, 333-64312, 333-96435, 333-92130, 333-97749 and
333-118784) of Pharmos Corporation of our report dated March 7, 2005 relating to
the financial statements, managements assessment of the effectiveness of
internal control over financial reporting and the effectiveness of internal
control over financial reporting, which appears in this Form 10-K.
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|PricewaterhouseCoopers LLPNew York, NYMarch 7, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         

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