Exhibit 23


                          Independent Auditors' Consent


The Board of Directors
Unigene Laboratories, Inc:


We consent to  incorporation  by  reference  in  registration  statements  (Nos.
333-04557,  333-18079,  333-43439 and  333-63245)  on Form S-3 and  registration
statements  (Nos.  33-18890,  333-01897  and  333-35951)  on Form S-8 of Unigene
Laboratories,  Inc. of our report  dated March 17, 2000  relating to the balance
sheets of Unigene  Laboratories,  Inc. as of December  31, 1999 and 1998 and the
related statements of operations,  stockholders' equity, and cash flows for each
of the years in the  three-year  period ended  December  31, 1999,  which report
appears  in the  December  31,  1999  annual  report  on Form  10-K  of  Unigene
Laboratories,  Inc.  Our report dated March 17,  2000,  contains an  explanatory
paragraph  that  states  that the Company  has  suffered  recurring  losses from
operations and has a working capital  deficiency which raise  substantial  doubt
about the  Company's  ability to  continue  as a going  concern.  The  financial
statements do not include any adjustments  that might result from the outcome of
this uncertainty.


/S/ KPMG LLP


Short Hills, New Jersey
March 30, 2000