EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements
(Form S-3 No. 33-95732, Form S-3 No. 333-27753, Form S-3 No. 333-38327, and Form
S-3 No. 333-54446) of Sheffield Pharmaceuticals, Inc. (the Company) and in the
related Prospectuses and in the Registration Statements (Form S-8 No. 33-95262
and Form S-8 No. 333-14867) pertaining to the 1993 Stock Option Plan of
Sheffield Pharmaceuticals, Inc., the 1993 Restricted Stock Plan of Sheffield
Pharmaceuticals, Inc., the 1996 Directors Stock Option Plan of Sheffield
Pharmaceuticals, Inc., and options granted to directors, officers, employees,
consultants, and advisors of the Company pursuant to other employee benefit
plans of Sheffield Pharmaceuticals, Inc. of our report dated April 4, 2003,
with respect to the consolidated financial statements of Sheffield
Pharmaceuticals, Inc. and Subsidiaries contained in the Annual Report on Form
10-K for the year ended December 31, 2002.

/s/ Rotenberg & Co.,
Rochester, New York
April 14, 2003

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