Form: S-3

Registration statement for specified transactions by certain issuers

May 25, 2000

CONSENT OF SMITH ANGLIN & CO. CPAS

Published on May 25, 2000



EXHIBIT 23(d)


Consent of Independent Auditors

The Board of Directors
Access Pharmaceuticals, Inc.


We consent to the use of our report, dated September 21, 1995,
incorporated herein by reference and to the reference to our firm under the
heading "Experts" in the prospectus.



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


Dallas, Texas
May 24, 2000