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Form: 10-K405

Annual report [Sections 13 and 15(d), S-K Item 405]

March 30, 2000

CONSENT OF INDEPENDENT PUBLIC AUDITORS

Published on March 30, 2000










EXHIBIT 23



INDEPENDENT AUDITORS' CONSENT

We hereby consent to the incorporation by reference in the Registration
Statements on Post-Effective Amendment No. 1 to Form S-8 (No. 333-37049), Form
S-8 (No. 333-11691), Post-Effective Amendment No. 2 to Form SB-2 on Form S-3
(No. 333-13409), Form S-3 (No. 333-66003), Form S-3 (No. 333-25323),
Post-Effective Amendments Nos. 5 to 8 to Form SB-2 (No. 33-91802), and Form S-8
(No. 333-86201) of Cytocional Pharmaceutics, Inc. of our report dated February
5, 2000 (with respect to Note J, March 13, 2000) which is included in the annual
report on Form 10-K for the year ended December 31, 1999.



Richard A. Eisner & Company, LLP

New York, New York
March 28, 2000