AUDITORS CONSENT
Published on May 2, 2007
EXHIBIT
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in this Registration Statement on Form SB-2,
Post-Effective Amendment No. 1 to Form S-1, of our report dated March 30, 2007,
with respect to our audit of the consolidated balance sheet of Access
Pharmaceuticals, Inc. and Subsidiaries, as of December 31, 2006, and the related
consolidated statements of operations, changes in stockholders' deficit, and
cash flows for the year then ended, which report appears in the Prospectus,
and
is part of this Registration Statement. We also consent to the reference to
our
firm under the heading "Experts" in such Prospectus.
/s/
Whitley Penn LLP
Dallas,
Texas
May
1,
2007