EXHIBIT 23



                          INDEPENDENT AUDITORS' CONSENT

 




We consent to the incorporation by reference in Registration Statement Numbers
33-4190, 33-41201, and 333-00421 of Isco, Inc. and subsidiaries on Form S-8 of
our report dated October 9, 1996 (which report expresses an unqualified opinion
and includes an explanatory paragraph referring to Isco, Inc.'s change in its
method of accounting for impairment of long-lived assets in fiscal 1996,)
appearing in the Annual Report on Form 10-K of Isco, Inc. and subsidiaries for
the year ended July 26, 1996.


Deloitte & Touche LLP





Lincoln, Nebraska
October 9, 1996