EXHIBIT 23.1





                         CONSENT OF INDEPENDENT AUDITORS


         We  consent to the reference to our firm under caption "Experts" and to
the incorporation  by  reference  in  the  Registration Statement on Form S-3 of
Elite  Pharmaceuticals,  Inc., pertaining to 3,186,094 shares of Common Stock of
Elite Pharmaceuticals,  Inc., of our report dated June 5,  2006, 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, 2006.


                                                  /s/ Miller Ellin & Company LLP
                                                  Certified Public Accountants


New York, New York
May 31, 2007