INDEPENDENT AUDITORS' CONSENT
Published on January 8, 1999
EXHIBIT 23(b)
Independent Auditors' Consent
The Board of Directors of
ACCESS Pharmaceuticals, Inc.
We consent to the use of our report on the 1997 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.
Our report dated March 24, 1998 except as to Notes 7 (a) and (b), 11 and
12, which are as of August 28, 1998, contains an explanatory
paragraph that states that the Company has suffered
recurring losses from operations and has a net capital
deficiency, which raise substantial doubt about its ability
to continue as a going concern. The consolidated financial
statements do not include any adjustments that might result
from the outcome of that uncertainty.
/s/ KPMG LLP
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KPMG LLP
Dallas, Texas
Janaury 8, 1999