EX-23.2



The Board of Directors
Elite Research Ltd.


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 11, 2002
on the Financial Statements of  Elite Pharmaceuticals Ltd. for the year ended
March 31, 2002, included in the Annual Report (Form 10-K) for the year ended
March 31, 2004.

/s/ KPMG

Hamilton, Bermuda
November 12, 2004