EXHIBIT 23.3

                      Independent Auditors' Consent



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 our report dated September
21, 1995, relating to statements of operations, stockholders' equity and
cash flows for the period February 24, 1988 (inception) through
December 31, 1994 which report appears in the December 31, 1999
annual report on Form 10-K of Access Pharmaceuticals, Inc.


 /s/ Smith Anglin & Co.
Smith Anglin & Co.


Dallas, Texas
March 29, 2000