CONSENT AND OPINION
Published on February 9, 1996
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 Form 8-K.
/s/ Smith, Anglin & Co.
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SMITH, ANGLIN & Co.
Dallas, Texas
February 8, 1996
BOS_BUS:241557.1