SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a - 16 OR 15d - 16 OF
THE SECURITIES EXCHANGE ACT OF 1934
For the month of August, 2006
SkyePharma PLC, 105 Piccadilly, London W1J 7NJ England
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40F.
Form 20-F X Form 40-F
Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.
Yes No X
If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82- _______
For Immediate Release 8 August 2006 SkyePharma PLC Change of Auditor LONDON, UK, 8 August 2006 - SkyePharma PLC (LSE: SKP; NASDAQ:SKYE) announces that following completion of the audit of the Company's financial statements for the year ended 31 December 2005 and the preparation and filing with the SEC of its 2005 Annual Report on Form 20-F, PricewaterhouseCoopers LLP ("PwC") has given notice of its resignation as auditor. In its resignation letter PwC stated that: "Pursuant to Section 394 of the Companies Act 1985, we confirm that there are no circumstances connected with our resignation which we consider should be brought to the notice of the shareholders or creditors of Skyepharma PLC." SkyePharma's Audit Committee has invited tenders from certain qualified auditing firms and the Company will make a further announcement in due course when a new auditor has been appointed. It is anticipated that the new auditor will be responsible for reviewing the unaudited interim results for the six months ended 30 June 2006, which are expected to be announced in late September 2006. PwC has been SkyePharma's auditor for the past ten years. PwC's resignation coincides with the lead audit partner's required rotation after five years under the Auditing Practices Board's Ethical Standards guidelines. For further information please contact: SkyePharma PLC +44 207 491 1777 Peter Laing, Director of Corporate Communications +44 207 491 5124 Sandra Haughton, US Investor Relations +1 212 753 5780 Buchanan Communications +44 207 466 5000 Tim Anderson / Mark Court / Rebecca Skye Dietrich About SkyePharma SkyePharma PLC develops pharmaceutical products benefiting from world-leading drug delivery technologies that provide easier-to-use and more effective drug formulations. There are now twelve approved products incorporating SkyePharma's technologies in the areas of oral, injectable, inhaled and topical delivery, supported by advanced solubilisation capabilities. For more information, visit www.skyepharma.com. END
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
By: /s/ Douglas Parkhill
Name: Douglas Parkhill
Title: Company Secretary
Date: August 08, 2006