December 11, 1996

Access Pharmaceuticals, Inc.

Ladies and Gentlemen:

As stated in Note 6 of the Notes to the financial statements of
Access Pharmaceuticals, Inc. included in its Form 10-Q/A for the
three months ended March 31, 1996, the Company changed its method
of accounting for patent an application costs.  Previously, the
Company had been capitalizing legal fees and other direct costs
incurred in obtaining patents.  Such costs were amortized on a
straight-line basis over the lives of the patents.  In the first
quarter of 1996, the Company adopted its policy of expensing all
costs incurred in obtaining patents as a period cost.  You have
advised us that, even though the Company believes the patents and
the underlying processes have continuing value, the amount of
future benefits to be derived therefrom is uncertain, accordingly,
the new accounting method has been adopted in recognition of a
possible change in estimated future benefits.  Since the effect of
this change in accounting principle is inseparable from the effect
of the change in accounting estimate, such change has been
accounted for as a change in accounting estimate in accordance with
Opinion No. 20 of  the Accounting Principles Board.  Therefore, you
believe that the change is a preferable method in your
circumstances.  In accordance with your request, we have reviewed
and discussed with Company officials the circumstances and business
judgement and planning upon which the decision to make this change
in the method of accounting was based.

With regard to the aforementioned accounting change, authoritative
criteria have not been established for evaluating the preferability
of one acceptable method of accounting over another acceptable
method.  However, for purposes of Access Pharmaceuticals, Inc.'s
compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.  We have not conducted
an audit in accordance with generally accepted standards of any
financial statements of the Company as of for any period subsequent
to December 31, 1995, and therefore we do not express any opinion
on any financial statements of Access Pharmaceuticals, Inc.
subsequent to that date.

Based on our reading and discussion, with reliance on management's
business judgement and planning, we concur that the newly adopted
method of accounting is preferable in the Company's circumstances.


Very truly yours,


/s/ KPMG Peat Marwick LLP
- -------------------------
KPMG Peat Marwick LLP