AUDITOR CONSENT - WHILTEY PENN LLP
Published on December 3, 2008
EXHIBIT
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the inclusion in this Registration Statement on Form S-4, of our
report dated March 31, 2008, with respect to our audit of the consolidated
balance sheet of Access Pharmaceuticals, Inc. and Subsidiaries, as of December
31, 2007 and 2006, and the related consolidated statements of operations,
changes in stockholders' equity (deficit), and cash flows for the years then
ended. We also consent to the reference to our firm under the heading "Experts"
in such Registration Statement.
/s/
Whitley Penn LLP
Dallas,
Texas
December
1, 2008