UNIGENE LABORATORIES INC
S-8, EX-23.2, 2000-12-21
MEDICINAL CHEMICALS & BOTANICAL PRODUCTS
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                                                                  EXHIBIT 23.2

                              ACCOUNTANTS' CONSENT
                              --------------------


The Board of Directors
Unigene Laboratories, Inc.:

We consent to the use of our report incorporated herein by reference. Our report
dated March 17, 2000, contains an explanatory paragraph that states that Unigene
Laboratories,  Inc.  has suffered  recurring  losses from  operations  and has a
working capital  deficiency which raise  substantial  doubt about its ability to
continue  as a going  concern.  The  financial  statements  do not  include  any
adjustments that might result from the outcome of this uncertainty.


/s/ KPMG LLP


Short Hills, New Jersey
December 21, 2000




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