EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT


We hereby consent to the use in the Prospectus constituting part of Amendment
No. 3 to the Registration Statement on Form S-1 of Advanced Viral Research Corp.
of our report dated February 21, 2003, except for Note 3 as to which the date is
December 18, 2003 (which report contains an explanatory paragraph relating to
certain significant risks and uncertainties which conditions raise substantial
doubt about the Company's ability to continue as a going concern) with respect
to the consolidated financial statements of Advanced Viral Research Corp. as of
December 31, 2002 and 2001 and for each of the three years in the period ended
December 31, 2002 appearing in such Prospectus. We also consent to the
references to us under the heading "Experts" in the Prospectus.

                                      /s/ Rachlin Cohen & Holtz LLP

                                      RACHLIN COHEN & HOLTZ LLP
                                      Certified Public Accountants


Miami, Florida
December 18, 2003