Form: S-4/A

Registration of securities issued in business combination transactions

December 20, 1995

CONSENT OF SMITH ANGLIN & CO.

Published on December 20, 1995



EXHIBIT 23.2

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To: ACCESS Pharmaceuticals, Inc.:

As independent public accountants, we hereby consent to the use of our
report included in the registration statement.

/s/ Smith, Anglin & Co.
---------------------------------
SMITH, ANGLIN & CO.

Dallas, Texas

December 20, 1995


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