CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of
this registration statement on Form S-1 of Advanced Viral Research Corp. of our
report dated January 26, 2000 (except for the fourth paragraph of Note 12, which
is dated March 9, 2000) relating to the consolidated financial statements of
Advanced Viral Research Corp. as of December 31, 1999 and 1998 and for each of
the three years in the period ended December 31, 1999 appearing in such
Prospectus, which report contains an explanatory paragraph that describes a
condition that raises substantial doubt as to the ability of Advanced Viral
Research Corp. to continue as a going concern. We also consent to the references
to us under the heading "EXPERTS" in the Prospectus.
/s/ RACHLIN COHEN & HOLTZ LLP
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RACHLIN COHEN & HOLTZ LLP
Miami, Florida
June 2, 2000
