EXHIBIT 23.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Celgene Corporation:

We consent to the  incorporation by reference in the registration  statements on
Form  S-8  (Nos.  333-70083,   333-91977,   333-39716  and  333-65908),  in  the
registration  statements  on Form S-3  (Nos.  333-02517,  333-32115,  333-38861,
333-52963,   333-87197,   333-93759,   333-94915  and   333-75636)  and  in  the
registration  statement on Form S-4 (No.  333-101196) of Celgene  Corporation of
our report dated March 18, 2005, with respect to the consolidated balance sheets
of Celgene  Corporation  and  subsidiaries as of December 31, 2004 and 2003, and
the related consolidated statements of operations, stockholders' equity and cash
flows for each of the years in the  three-year  period ended  December 31, 2004,
and the related financial  statement  schedule,  management's  assessment of the
effectiveness  of internal  control over financial  reporting as of December 31,
2004 and the  effectiveness of internal  control over financial  reporting as of
December 31, 2004,  which reports  appear in the December 31, 2004 annual report
on Form 10-K of Celgene Corporation.

Our report dated March 18, 2005, on management's assessment on the effectiveness
of internal control over financial  reporting and the  effectiveness of internal
control  over  financial   reporting  as  of  December  31,  2004,  contains  an
explanatory paragraph that states management has not evaluated the effectiveness
of  internal  control  over  financial  reporting  at Penn T Limited,  which was
acquired  on October 21,  2004.  Our audit of internal  control  over  financial
reporting of Celgene  Corporation  also  excludes an  evaluation of the internal
control over financial reporting of Penn T Limited.

As further  discussed in Note 2 of the consolidated  financial  statements,  the
financial statements for 2003 and 2002 have been restated.



/s/ KPMG LLP
- --------------------
Short Hills, NJ
March 21, 2004