<PAGE> 1
Exhibit 23.1
The Board of Directors
Opticon Medical, Inc.
We consent to the inclusion of our report dated March 24, 2000, with respect to
the balance sheet of Opticon Medical, Inc. (a development stage enterprise) as
of December 31, 1999, and the related statements of operations, stockholders'
equity (deficit), and cash flows for the year ended December 31, 1999 and for
the period from July 28, 1994 (inception) to December 31, 1999, which report
appears in the Form SB-2/A of Opticon Medical, Inc. (f/k/a Immune Response,
Inc.) dated April 25, 2000. The statements of operations, stockholders' equity
(deficit), and cash flows for the period July 28, 1994 (inception) to December
31, 1999 include amounts for the period from July 28, 1994 (inception) to
December 31, 1998 and for the year ended December 31, 1998, which were audited
by other auditors whose report has been furnished to us, and our opinion,
insofar as it relates to the amounts included for the period July 28, 1994
through December 31, 1998, is based solely on the report of the other auditors.
Our report dated March 24, 2000, contains an explanatory paragraph that states
that the Company has suffered recurring losses from operations and has a net
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 that uncertainty.
/s/ KPMG LLP
KPMG LLP
Columbus, Ohio
August 28, 2000
