EXHIBIT 23.1



                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

         As independent public accountants, we hereby consent to the
incorporation by reference in this registration statement of our report
dated March 3, 2000 included in The Immune Response Corporation's Annual
Report on Form 10-K for the year ended December 31, 1999 and to all
references to our Firm included in this registration statement.

San Diego, California
December 21, 2000
                                      /s/ ARTHUR ANDERSEN LLP