Consent of Independent Accountants


The  Board  of  Directors
Hemispherx  Biopharma,  Inc.:


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



                                                 /s/  KPMG  LLP
                                                 -------------------------------
                                                 KPMG  LLP


Philadelphia,  Pennsylvania
March  30,  1999