EXHIBIT 23.1


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

         We hereby consent to the use in the Prospectus constituting part of
this Post-Effective Amendment No. 2 to the Registration Statement on Form S-1
of Advanced Viral Research Corp. of our report dated February 9, 2001 relating
to the consolidated financial statements of Advanced Viral Research Corp. as of
December 31, 2000 and 1999 and for each of the three years in the period ended
December 31, 2000 appearing in such Prospectus, which report contains an
explanatory paragraph that describes that Advanced Viral Research is subject to
certain liquidity considerations. We also consent to the references to us under
the heading "EXPERTS" in the Prospectus.


                                    /s/ RACHLIN COHEN & HOLTZ LLP
                                    -------------------------------------------
                                    RACHLIN COHEN & HOLTZ LLP


Miami, Florida
November 26, 2001


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