EXHIBIT 23B


                          Independent Auditors' Consent


The Board of Directors
Nastech Pharmaceutical Company Inc

We consent to the use of our report dated February 11, 2002 with respect to the
consolidated balance sheets of Nastech Pharmaceutical Company Inc. and
subsidiary as of December 31, 2001 and 2000, and the related consolidated
statements of operations, stockholders' equity and cash flows for each of the
years in the three-year period ended December 31, 2001, incorporated herein by
reference.


                                            /s/ KPMG LLP


Melville, New York
July 8, 2002