INDEPENDENT AUDITORS' CONSENT

Elite Pharmaceuticals, Inc.:

We consent to the  incorporation  by reference in this Form S-3 to  Registration
Statement of Elite Pharmaceuticals, Inc. on Form S-3 of our report dated May 19,
2005, appearing in the Annual Report on Form 10-K of Elite Pharmaceuticals, Inc.
for the fiscal year ended March 31,  2005 and to the  reference  to us under the
heading "Experts" in the Prospectus of the Registration Statement.


/s/    Miller, Ellin & Company,  LLP

New York, NY

April 11, 2006