EXHIBIT 23(c)


                      Independent Auditors' Consent

The Board of Directors of
Access Pharmaceuticals, Inc.


We consent to the use of our report incorporated herein by reference
and to the reference to our firm under the heading "Experts" in the prospectus.

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
- -------------
  KPMG LLP


Dallas, Texas
April 26, 2000