Exhibit 23.2




                         CONSENT OF INDEPENDENT AUDITORS

We  consent to the  reference  to our firm under the  caption  "Experts"  in the
Registration  Statement  (Form S-3 No.  333-00000)  and  related  Prospectus  of
Sheffield Pharmaceuticals,  Inc. for the registration of 2,893,334 shares of its
common stock and to the  incorporation by reference  therein of our report dated
February  12,  1997,  except for Note 9 as to which the date is March 14,  1997,
with   respect  to  the   consolidated   financial   statements   of   Sheffield
Pharmaceuticals,  Inc.  and  subsidiaries  included in its Annual  Report  (Form
10-KSB) for the year ended  December 31,  1996,  filed with the  Securities  and
Exchange Commission.



                                                    /s/  Ernst & Young LLP
                                                    -----------------------
                                                         Ernst & Young LLP

Princeton, New Jersey
October 16, 1997