EX-23.1

                            [Miller Ellin Letterhead]

                         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 4,220,122 shares of Common Stock of Elite
Pharmaceuticals, Inc., of our report dated June 7, 2007, 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, 2007.

                                        /s/ Miller Ellin & Company LLP
                                        Certified Public Accountants


New York, New York
August 16, 2007