**Exhibit 15.1** **Report of    Independent Registered Public Accounting Firm**     To the Board of Directors and    Stockholders of Valeant Pharmaceuticals International:     We have reviewed the accompanying consolidated condensed balance    sheet of Valeant Pharmaceuticals International and its    subsidiaries as of September 30, 2007, and the related    consolidated condensed statements of operations and consolidated    condensed statements of comprehensive income for each of the    three and nine month periods ended September 30, 2007 and    2006 and the consolidated condensed statement of cash flows for    the nine month periods ended September 30, 2007 and 2006.    These interim financial statements are the responsibility of the    Company’s management.     We conducted our review in accordance with the standards of the    Public Company Accounting Oversight Board (United States). A    review of interim financial information consists principally of    applying analytical procedures and making inquiries of persons    responsible for financial and accounting matters. It is    substantially less in scope than an audit conducted in    accordance with the standards of the Public Company Accounting    Oversight Board (United States), the objective of which is the    expression of an opinion regarding the financial statements    taken as a whole. Accordingly, we do not express such an opinion.     Based on our review, we are not aware of any material    modifications that should be made to the accompanying    consolidated condensed interim financial statements for them to    be in conformity with accounting principles generally accepted    in the United States of America.     As discussed in Note 2 to the interim financial statements,    the Company restated its consolidated condensed financial    statements as of September 30, 2007 and December 31,    2006 and for the three and nine month periods ended    September 30, 2007 and 2006.     We have previously audited, in accordance with the standards of    the Public Company Accounting Oversight Board (United States),    the consolidated balance sheet as of December 31, 2006, and    the related consolidated statements of operations, of    stockholders’ equity, and of cash flows for the year then    ended (not presented herein), and in our report dated    March 1, 2007, except for the effect of the restatement    described in Note 2 (not presented herein) to the    consolidated financial statements appearing under Item 8 of    the Company’s 2007 Annual Report on    Form 10-K,    as to which the date is March 17, 2008, we expressed an    unqualified opinion on those consolidated financial statements    (with explanatory paragraphs indicating that the Company has    restated 2006 and 2005 annual financial statements and changed    the manner in which it accounts for uncertain tax position in    2007 and the manner in which it accounts for stock-based    compensation in 2006). In our opinion, the information set forth    in the accompanying consolidated condensed balance sheet as of    December 31, 2006, is fairly stated in all material    respects in relation to the consolidated balance sheet from    which it has been derived.     PRICEWATERHOUSECOOPERS LLP    Orange County, California    November 8, 2007, except for the effect of the restatement    described in Note 2 to the interim financial    statements as to which the date is April 14, 2008