Lineage Cell Therapeutics (LCTX) 10-K 2005 FY Annual report

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

BioTime, Inc.
6121 Hollis Street
Emeryville, CA

We hereby consent to the incorporation by reference in the Registration Statements on Form S-2 (Nos. 333-109442 and 333-128083), Form S-3 (No. 333-99205) and Form S-8 (Nos. 33-56766, 33-88968, 333-30603, 333-101651, and 333-122844) of BioTime, Inc. of our report dated March 31, 2006, except for Note 1 and Note 13, which are as of April 13, 2006, relating to the consolidated financial statements which appears in this Form 10-K

BDO Seidman, LLP
San Francisco, California

April 13, 2006