Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this registration statement of Manhattan Pharmaceuticals, Inc. on Form S−3 of our report, dated March 2, 2007, except for Notes 2 and 12 which are as of March 30, 2007, on our audits of the financial statements of Manhattan Pharmaceuticals, Inc. included in the Annual Report on Form 10−KSB of Manhattan Pharmaceuticals, Inc. for the year ended December 31, 2006. We also consent to the reference to our Firm under the caption “Experts.”
/s/ J.H. Cohn LLP
Roseland, New Jersey
May 3, 2007