EXHIBIT 23.2


                     Independent Auditors' Consent


The Board of Directors of
Access Pharmaceuticals, Inc.


We consent to the use of our report incorporated herein by reference
and to the reference to our firm under the heading "Experts" in
the prospectus.

Our report dated March 24, 1998 contains an explanatory paragraph
that states that the Company has suffered recurring losses from
operations and has a net capital deficiency, which raise substantial
doubt about its ability to continue as a going concern. The
consolidated financial statements do not include any adjustments
that might result from the outcome of that uncertainty.




                              /s/  KPMG LLP

                              KPMG LLP


Dallas, Texas
December 14, 2000