Prepared by R.R. Donnelley Financial -- Consent of BDO Seidman, LLP

We hereby consent to the incorporation by reference of our report dated January 24, 2002 relating to the financial statements of Hollis-Eden Pharmaceuticals, Inc., incorporated by reference into the Company’s Annual Report on Form 10-K for the year ended December 31, 2001, into the prospectuses constituting a part of the following registration statements: No. 333-18725 on Form S-8 to Form S-4, No. 333-18725 on Form S-3 to Form S-4, No. 333-56155 on Form S-3, No. 333-56157 on Form S-3, No. 333-69725 on Form S-3, No. 333-69727 on Form S-3, No. 333-72853 on Form S-3, No. 333-92179 on Form S-3, No. 333-92185 on Form S-8, No. 333-96181 on Form S-3, 333-34180 on Form S-3, 333-51284 on Form S-3, 333-51286 on Form S-8, 333-65712 on Form S-8, 333-69454 on Form S-1, and 333-75860 on Form S-3.