CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in this  registration  statement on
Form S-8 of our report dated  February 20, 1998,  on our audit of the  financial
statements of The Quigley  Corporation as of and for the year ended December 31,
1997,  appearing  in and  incorporated  by  reference  in the  Annual  Report on
Form-10KSB under the Securities  Exchange Act of 1934 of The Quigley Corporation
for the year ended  December 31, 1997. We also consent to the  references to our
firm under the caption "Experts."


/s/ PriceWaterhouseCoopers LLP


PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
August 10, 1998