Exhibit 23.1
Independent Auditors' Consent
The Board of Directors
Alfacell Corporation:
We consent to incorporation by reference in the registration statements (No.
33-81308) on Form S-8 and (Nos. 333-29313 and 333-48975) on Form S-3 of Alfacell
Corporation of our report dated October 4, 2000, relating to the balance sheets
of Alfacell Corporation as of July 31, 2000 and 1999, and the related statements
of operations, stockholders' equity (deficiency), and cash flows for each of the
years in the three-year period ended July 31, 2000 and the period from August
24, 1981 (date of inception) to July 31, 2000, which report appears in the July
31, 2000 annual report on Form 10-K of Alfacell Corporation. Our report dated
October 4, 2000, as it relates to the financial statements for the period from
August 24, 1981 (date of inception) to July 31, 2000, is based on the report of
other auditors as to the amounts included therein for the period from August 24,
1981 (date of inception) to July 31, 1992.
Our report dated October 4, 2000 contains an explanatory paragraph that states
that the Company has suffered recurring losses from operations, has a working
capital deficit and has limited liquid resources 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 that
uncertainty.
/s/ KPMG LLP
KPMG LLP
Short Hills, New Jersey
October 30, 2000
