CONSENT OF KPMG LLP
Published on January 26, 2000
EXHIBIT 23(c)
Independent Auditors' Consent
The Board of Directors of
ACCESS Pharmaceuticals, Inc.
We consent to the use of our report on the 1997 consolidated financial
statements of ACCESS Pharmaceuticals, Inc. (a development stage
enterprise) included herein and to the reference to our Firm under the
heading "Experts" in the prospectus.
Our report dated March 24, 1998 contains an explanatory paragraph that
states that the Company has suffered recurring losses from operations and has
a net capital deficiency, which 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 that
uncertainty.
/s/ KPMG LLP
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KPMG LLP
Dallas, Texas
January 24, 2000