Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this registration statement on Form S-3 of our report, which includes an explantory paragraph relating to the Company's ability to continue as a going concern, and which is included in the Annual Report on Form 10-KSB of Manhattan Pharmaceuticals, Inc. for the year ended December 31, 2005, dated March 3, 2006 on our audits of the consolidated financial statements of Manhattan Pharmaceuticals, Inc. as of December 31, 2005 and 2004, and for the years then ended, and the period from August 6, 2001 (date of inception) to December 31, 2005. We also consent to the reference to our firm under the caption "Experts."
/s/ J.H. Cohn LLP
Roseland, New Jersey
April 4, 2006