EXHIBIT 15.1

                    INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
               LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION

October 30, 2003

Northfield Laboratories Inc.
Evanston, Illinois

Re: Registration Statement on Form S-8

With respect to the subject registration statement, we acknowledge our awareness
of the use therein of our report dated September 24, 2003 related to our review
of interim financial information.

Pursuant to Rule 436 under the Securities Act of 1933 (the Act), such report is
not considered part of a registration statement prepared or certified by an
accountant, or a report prepared or certified by an accountant within the
meaning of Sections 7 and 11 of the Act.

/s/ KPMG LLP

Chicago, Illinois