EXHIBIT 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration Statements:
1) Form S-8 and the Post-Effective Amendment No. 1 to the Form S-8 (Registration No. 333-07295) pertaining to the 1993 Stock Option Plan, 1996 Director’s Stock Option Plan and Employees and Consultants Stock Option Agreement/Plan
2) Form S-8 (Registration No. 333-58303) pertaining to the 1993 Stock Option Plan, and 1998 Employee Stock Purchase Plan
3) Form S-8 (Registration No. 333-87369) pertaining to the 1993 Stock Option Plan, the Form S-8 (Registration No. 333-44736) pertaining to the 1993 Stock Option Plan
4) Form S-8 (Registration No. 333-86644) pertaining to the 1996 Directors’ Stock Option Plan and 1998 Employee Stock Purchase Plan
5) Post-Effective Amendment No. 6 on Form S-3 to Form SB-2 (Form SB-2 No. 333-476-LA) for the registration of 4,477,402 shares of common stock and 328,500 warrants to purchase common stock
6) Form S-3 (Registration No. 333-88051) for the registration of 2,014,036 shares of common stock
7) Form S-3 (Registration No. 333-52326) for the registration of 697,533 shares of common stock
8) Form S-3 (Registration No. 333-95177) for the registration of 136,130 shares of common stock
9) Form S-3 (Registration No. 333-100707) for the registration of 3,930,800 shares of common stock
10) Form S-3 (Registration No. 333-104255) for the registration of 11,549,219 shares of common stock
11) Form S-3 (Registration No. 333-107301) for the registration of 5,004,000 shares of common stock
12) Form S-8 (Registration No. 333-110152) pertaining to the 2003 Stock Plan and related prospectuses
13) Form S-3 (Registration No. 333-113858) for the registration of 6,153,454 shares of common stock
14) Form S-3 (Registration No. 333-120502) for the registration of 4,400,000 shares of common stock
15) Form S-8 (Registration No. 333-120505) pertaining to the 1998 Employee Stock Purchase Plan,
16) Form S-3 (Registration No. 333-123819) for the registration of $100,000,000 of various securities, including common stock, preferred stock, depositary shares, warrants, or debt securities, and
17) Form S-8 (Registration No. 333-127073) pertaining to the 2003 Stock Plan.
of SuperGen, Inc. of our report dated September 20, 2006, with respect to the balance sheets of Montigen Pharmaceuticals, Inc. as of December 31, 2005 and 2004 and the related statements of operations, statements of stockholders equity and cash flows for the years then ended and from inception on June 27, 2003 through December 31, 2005, which report appears in the Form 8-K/A of SuperGen, Inc. dated October 4, 2006.
/s/ HJ & Associates, LLC | |
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HJ & Associates, LLC |
Salt Lake City, Utah |
October 4, 2006 |
