AUDITORS CONSENT
Published on July 20, 2007
EXHIBIT
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in this Amendment No. 1 to the Registration Statement
on Form S-4, 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
July
20,
2007