Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in this  Registration  Statement on
Form S-8 of our  report  dated June 8,  2004,  which  appears on page F-1 of the
annual  report on Form 10-K of Elite  Pharmaceuticals,  Inc.  for the year ended
March 31, 2004.



                                                /s/ Miller, Ellin & Company, LLP
                                                -------------------------------
                                                MILLER, ELLIN & COMPANY, LLP

New York, New York
August 23, 2004