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
May 24, 2000