EXHIBIT 23.2

Consent of Independent Certified Public Accountants


The Board of Directors and Stockholders
of Access Pharmaceuticals, Inc.

We consent to the incorporation by reference in Registration Statement
Nos. 33-10626 and 33-41134 on Form S-8 of Access Pharmaceuticals,
Inc. and Subsidiaries of our report dated March 24, 1998, relating to the
consolidated statements of operations, stockholders' equity (deficit) and
cash flows for the year ended December 31, 1997 and for the period February
24, 1988 (inception) to December 31, 1997 of Access Pharmaceuticals, Inc.
and Subsidiaries (a development stage company), which report appears in the
December 31, 1999 Annual Report on Form 10-K of Access Pharmaceuticals, Inc.
and Subsidiaries. The cumulative statements of operations, stockholders'
equity (deficit), and cash flows for the period February 24, 1988 (inception)
to  December 31, 1988 and for each of the years in the six-year period ending
December 31, 1994, which were audited by other auditors whose report
has been furnished to us and is included herein, and our opinion, insofar
as it relates to the amounts included for the period February 24, 1988
(inception) through December 31, 1994, is based solely on the report of
the other auditors.

Our report dated March 24, 1998, contains an explanatory paragraph that
states that the Company has suffered recurring losses from operations
and has a net capital deficiency, which raise substantial doubt about its
ability to continue as a going concern. The consolidated financial
statements do not include any adjustments that might result from the
outcome of that uncertainty.



/s/  KPMG LLP
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KPMG LLP


Dallas, Texas
March 30, 2000