EXHIBIT 16.1



August 31, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.   20549

Dear Sirs/Madams:

We have read Item 4 of Ligand Pharmaceuticals Incorporated's Amendment No. 2 to
Form 8-K dated August 31, 2004, and we agree with the statements made in
sentences 1, 2 and 3 of the first paragraph and the statements in paragraphs 2,
3 and 4.

We have no basis to agree or disagree with the 4th sentence in paragraph 1.

Yours truly,

/s/ Deloitte & Touche LLP