Exhibit 23.1



                           CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement on
Form S-3 of Elite Pharmaceuticals, Inc., pertaining to 13,743,330 shares of
Common Stock of Elite Pharmaceuticals, Inc., of our report dated June 8, 2004,
except for the fourth and fifth paragraphs of Note 13, as to which the date is
June 24, 2004, with respect to the consolidated financial statements of Elite
Pharmaceuticals, Inc., included in the Annual Report (Form 10-K) for the year
ended March 31, 2004.



                                              /s/ Miller, Ellin & Company, LLP
                                              Certified Public Accountants


New York, New York
November 11, 2004