Exhibit 23.2

                         Consent of Independent Auditors

     We consent to the reference to our firm under the caption "Independent
Auditors" in the Registration Statement on Form S-3 and related Prospectus of
Shire Finance Limited and Shire Pharmaceuticals Group plc for the registration
of $400,000,000 aggregate principal amount of 2% Senior Guaranteed Convertible
Notes due 2011, and the incorporation by reference therein of our report dated
February 16, 1999, included in the Shire Pharmaceuticals Group plc Current
Report on Form 8-K, filed with the Securities and Exchange Commission on August
15, 2001, with respect to the consolidated financial statements of Roberts
Pharmaceutical Corporation, as amended, included in the Annual Report on Form
10-K/A of Roberts Pharmaceutical Corporation for the year ended December 31,
1998.

                                               /s/ Ernst & Young LLP

MetroPark, New Jersey
November 2, 2001