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Theravance Inc – ‘S-1MEF’ on 10/5/04 – EX-23.2

On:  Tuesday, 10/5/04, at 6:02am ET   ·   Effective:  10/5/04   ·   Accession #:  1047469-4-30414   ·   File #s:  333-116384, 333-119527

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

10/05/04  Theravance Inc                    S-1MEF     10/05/04    3:31K                                    Merrill Corp/New/FA

Registration of Additional Securities   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1MEF      Registration of Additional Securities               HTML     28K 
 2: EX-5.1      Opinion re: Legality                                HTML     10K 
 3: EX-23.2     Consent of Experts or Counsel                       HTML      8K 


EX-23.2   —   Consent of Experts or Counsel
Exhibit Table of Contents

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"Exhibit 23.2
"Consent of Independent Registered Public Accounting Firm
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Exhibit 23.2


Consent of Independent Registered Public Accounting Firm

              We consent to the incorporation by reference in the Registration Statement on Form S-1 filed on October 5, 2004 of Theravance, Inc. of our report dated May 21, 2004 (except for Note 14 and paragraph 39 of Note 2, as to which the dates are May 27, 2004 and September 27, 2004, respectively) with respect to the consolidated financial statements of Theravance, Inc. included in Amendment No. 7 to its Registration Statement (Form S-1 No. 333-116384) and related Prospectus for the registration of shares of its common stock.

/s/  ERNST & YOUNG LLP      

Palo Alto, California
October 4, 2004




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Consent of Independent Registered Public Accounting Firm

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-1MEF’ Filing    Date    Other Filings
Filed on / Effective on:10/5/043,  4,  424B4
10/4/043,  3/A
9/27/048-A12G
5/27/04
5/21/04
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Filing Submission 0001047469-04-030414   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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