Exhibit 23.2

The Board of Directors
Sheffield Pharmaceuticals, Inc.


We consent to incorporation  by reference in the  Registration  Statements (Form
S-3 No. 33-95732, Form S-8 No. 33-95262, Form S-8 No. 333-14867 and Form S-3 No.
333-38327) of Sheffield  Pharmaceuticals,  Inc. of our report dated February 11,
1994,  relating to the consolidated  financial  statements of Sheffield  Medical
Technologies  Inc. and subsidiary  included in the Annual Report (Form 10-K) for
the year ended December 31, 1997.

Our report dated  February  11, 1994,  contains an  explanatory  paragraph  that
states  that the  Company's  recurring  losses and net  deficit  position  raise
substantial  doubt  about  its  ability  to  continue  as a going  concern.  The
consolidated  financial  statements  do not include any  adjustments  that might
result from the outcome of this uncertainty.


/s/ KPMG Peat Marwick LLP
    KPMG Peat Marwick LLP

Houston, Texas
April 15, 1998