Form: S-1

General form of registration statement for all companies including face-amount certificate companies

July 13, 2006

 

EXHIBIT 23

Consent of Registered Independent Public Accounting Firm

We have issued our report dated April 25, 2006, accompanying the consolidated financial statements of Access Pharmaceuticals, Inc. contained in the Registration Statement and Prospectus. We consent to the use of the aforementioned reports in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption “Experts.”

/s/ GRANT THORNTON LLP

Dallas, Texas
July 12, 2006