EXHIBIT 23



                          INDEPENDENT AUDITORS' CONSENT






We consent to the incorporation by reference in Registration Statement No. 33-
4190 and Registration Statement No. 33-41201 of Isco, Inc. and subsidiaries on
Form S-8 of our reports dated September 22, 1995 (which reports express an
unqualified opinion and include an explanatory paragraph referring to Isco,
Inc.'s change in its method of accounting for income taxes in fiscal year 1993
and its method of accounting for securities in fiscal year 1994), appearing in
the Annual Report on Form 10-K of Isco, Inc. and subsidiaries for the year ended
July 28, 1995.


Deloitte & Touche LLP


Lincoln, Nebraska
October 23, 1995



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