EXHIBIT 23.1

                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation by 
reference in this Form S-8 Registration Statement of our report dated November 
5, 1996, included in Biomune Systems, Inc.'s Annual Report on Form 10-K for 
the year ended September 30, 1996 and to all references to our Firm included 
in this Form S-8 Registration Statement.


/s/ Arthur Andersen LLP


ARTHUR ANDERSEN LLP


Salt Lake City, Utah
June 12, 1997