Exhibit 23.1


                            CONSENT OF INDEPENDENT
                         CERTIFIED PUBLIC ACCOUNTANTS


Hollis-Eden Pharmaceuticals, Inc.
San Diego, California


We hereby consent to the use in the Prospectus constituting a part of this
Registration Statement of our report dated January 19, 2001, relating to the
financial statements of Hollis-Eden Pharmaceuticals, Inc. which is contained in
that Prospectus.

We also consent to the reference to us under the caption "Experts" in the
Prospectus.


                                                  /s/ BDO Seidman, LLP

                                                    BDO Seidman, LLP
                                                    New York, New York

September 13, 2001