We consent to the inclusion in this Amendment No.1 to Form S-1 (Registration No. 333-157470) of our report, which includes an explanatory paragraph relating to Manhattan Pharmaceuticals, Inc.’s ability to continue as a going concern, dated March 30, 2009, on our audits of the financial statements of Manhattan Pharmaceuticals, Inc. as of December 31, 2008 and 2007, and for the years then ended and for the period from August 6, 2001 (inception) to December 31, 2008. We also consent to the reference to our Firm under the captions “Selected Financial Information” and “Experts.”