Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the registration
statements for Perrigo Company's 1988 Employee Incentive Stock Option Plan as
amended (Registration Nos. 33-46265 and 33-101205), 1989 Non-qualified Stock
Option Plan for Directors as amended (Registration Nos. 33-46264 and 33-101204),
2003 Long-Term Incentive Plan (Registration No. 333-118194) and L. Perrigo
Investment Plan and Trust (Registration No. 33-46262) of our reports dated
August 12, 2005 relating to the consolidated financial statements and schedule
and the effectiveness of Perrigo Company's internal control over financial
reporting, which appear in this Form 10-K.


                                        By: /s/ BDO Seidman, LLP
                                            ------------------------------------
                                            BDO Seidman, LLP

Grand Rapids, Michigan
September 7, 2005


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