Exhibit 23

                          Independent Auditors' Consent


The Board of Directors
Unigene Laboratories, Inc:

We  consent  to  incorporation  by  reference  in  registration  statement  (No.
333-54048) on Form S-1,  registration  statements  (Nos.  333-04557,  333-18079,
333-43439 and 333-63245) on Form S-3 and registration statements (Nos. 33-18890,
333-52376, 333-01897 and 333-35951) on Form S-8 of Unigene Laboratories, Inc. of
our report  dated  March 30,  2001  relating  to the  balance  sheets of Unigene
Laboratories,  Inc. as of December 31, 2000 and 1999 and the related  statements
of operations,  stockholders'  equity (deficit),  and cash flows for each of the
years in the three-year  period ended December 31, 2000, which report appears in
the December 31, 2000 annual report on Form 10-K of Unigene  Laboratories,  Inc.
Our report dated March 30, 2001,  contains an explanatory  paragraph that states
that Unigene  Laboratories,  Inc. has suffered  recurring losses from operations
and has a working capital  deficiency which raise  substantial doubt its ability
to continue as a going  concern.  The  financial  statements  do not include any
adjustments  that might result from the outcome of that  uncertainty.  Also, our
report  refers to a change in the method of accounting  for revenue  recognition
for up-front non-refundable license fees in 2000.



/S/ KPMG LLP


Short Hills, New Jersey
April 16, 2001