Form: SB-2

Optional form for registration of securities to be sold to the public by small business issuers

January 26, 2000

CONSENT OF SMITH ANGLIN & CO.

Published on January 26, 2000


EXHIBIT 23(d)

Consent of Independent Auditors

The Board of Directors
ACCESS Pharmaceuticals, Inc.


We consent to the use of our report on the 1994 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.



/s/ Smith Anglin & Co.
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Smith Anglin & Co.

Dallas, Texas
January 24, 2000