REITLER BROWN & 800 Third Avenue, 21st Floor ROSENBLATT LLC New York, NY 10022-7604 - ----------------- Tel (212) 209-3050 ATTORNEYS AT LAW Fax (212) 371-5500 April 13, 2006 Elite Pharmaceuticals Inc. 165 Ludlow Avenue Northvale, NJ 07647 Re: Registration Statement on Form S-3 Gentlemen: We have acted as counsel to Elite Pharmaceuticals, Inc. a Delaware corporation (the "COMPANY") in connection with the Company's filing of the registration statement on Form S-3 (the "REGISTRATION STATEMENT") for up to 246,175 shares (the "SHARES") of the Company's common stock, par value $0.01 per share (the "COMMON STOCK") issuable upon exercise of warrants to purchase Common Stock (the "WARRANTS") . We have examined such agreements, certificates and documents as we have considered necessary for purposes of this opinion. We have assumed, with your permission and without having undertaken to verify the same by independent investigation, the genuineness of all signatures (including those delivered by facsimile), the completeness and authenticity of all documents tendered to us as originals and the conformity to authentic originals of all documents submitted to us as certified, facsimile or photostatic copies, the legal capacity of natural persons, that all non-natural persons parties thereto are duly organized or incorporated, validly existing and in good standing under all applicable laws, that the parties thereto have all necessary power to enter in to an perform all of their obligations thereunder, the due authorization and approval by all requisite action of the execution, delivery and performance of such documents by the parties thereto, the due execution and delivery of such documents by the parties thereto and, as to parties thereto other than the Company, that such documents constitute legal, valid and binding obligations of such parties, enforceable against such parties in accordance with their respective terms. We are members of the Bar of the State of New York. We are not admitted to practice law in any other jurisdiction, and express no opinion with respect to the laws of any jurisdiction other than the State of New York, the Delaware General Corporation Law, and the Federal laws of the United States of America. Based upon the foregoing, it is our opinion that the Shares, when issued in accordance with the terms of the Warrants, will be validly issued, fully paid and nonassessable. This opinion letter speaks only as of the date hereof, and we hereby expressly disclaim any duty to update any of the statements or opinions made herein. We are furnishing this opinion to you in connection the registration of the Shares, and no one other than you is entitled to rely on this opinion. We hereby consent to the reference to our firm under the caption "Legal Matters" in the prospectus and the filing of this opinion as an exhibit to the Registration Statement. Very truly yours /s/ Reitler Brown & Rosenblatt LLC