EXHIBIT
23.1
Consent
of Independent Registered Public Accounting Firm
We
have
issued our report dated March 30, 2007, accompanying the consolidated financial
statements included in the Annual Report of Access Pharmaceuticals, Inc. on
Form
10-KSB for the year ended December 31, 2006. We hereby consent to the
incorporation by reference of said report in the Registration Statements of
Access Pharmaceuticals, Inc. on Form S-1 (File Nos. 333-125349 and 333-135734),
Form S-3 (File Nos. 333-92210, 333-39330, 333-37786, 333-52030,
333-95413, 333-64904 and 333-113909) and on Form S-8 (File
Nos. 333-45646 333-75136, 333-125796 and 333-114269).
/s/
Whitley Penn LLP
Dallas,
Texas
March
30,
2007