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Exhibit 23
CONSENT OF INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration
Statement (Form S-8 No. 333-50403) pertaining to the Viragen, Inc. Amended 1997
Stock Option Plan, (Form S-8 No. 33-60131) pertaining to the Viragen, Inc. 1995
Stock Option Plan, Employment Contracts with Key Executives and Stock Option
Agreements with Directors of Viragen, Inc., (Form S-8 No. 333-18197) pertaining
to the Consulting Agreement with Girmon Investment Co., Limited and Common Stock
Purchase Option Granted to Key Employee, (Form S-8 No. 333-37466) pertaining to
the Compensatory Stock Options and Warrants Granted to Consultants and Stock
Option Agreement with a Key Executive, (Form S-3 No. 333-32306) and (Form S-3
No. 333-37464), of our report dated September 8, 2000, with respect to the
consolidated financial statements of Viragen, Inc., included in the Annual
Report (Form 10-K) for the year ended June 30, 2000.
/s/ Ernst & Young LLP
Miami, Florida
September 22, 2000
