EXHIBIT 23.1
                                                                    ------------




INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement Nos.
33-82298, 333-34533, 333-50402, 333-67058 and 333-109554 of MacroChem
Corporation on Form S-3 and Registration Statement Nos. 33-48876, 33-85812,
333-28967, and 333-67080 of MacroChem Corporation on Form S-8 of our report
dated March 26, 2004, appearing in this Annual Report on Form 10-K of MacroChem
Corporation for the year ended December 31, 2003.



/s/ DELOITTE & TOUCHE LLP

Boston, Massachusetts
March 26, 2004