<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>aug2701_ex23-1.txt
<TEXT>

                                                                   EXHIBIT 23.1


                         INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Imclone Systems Incorporated:

We consent to the use of our report incorporated herein by reference. Our
report refers to a change in the method of revenue recognition for certain
upfront non-refundable fees in 2000.


                                                        /s/ KPMG LLP
                                                        --------------
                                                        KPMG LLP


Princeton, New Jersey
August 27, 2001


</TEXT>
</DOCUMENT>