EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the Prospectus which forms a
part of the Registration Statement on Form S-8 of Genzyme Corporation of our
report dated January 31, 2001, with respect to the financial statements of
Wyntek Diagnostics, Inc. for the years ended December 31, 2000 and 1999.

/s/ McKay, Carne, Buniva & Lazarus LLP

San Diego, California
June 11, 2002