EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the inclusion in the Annual Report on Form 10-K
(No. 0-19731) of Gilead Sciences, Inc. of our report dated January 12, 2001
relating to the financial statements of Proligo LLC for the thirteen-month
period ended December 31, 2000, which is incorporated in this Annual Report on
Form 10-K.

PricewaterhouseCoopers LLP

Broomfield, Colorado
March 16, 2001