HOLLIS EDEN PHARMACEUTICALS INC /DE/
S-8, EX-23.1, 2000-12-05
PHARMACEUTICAL PREPARATIONS
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                                                                    EXHIBIT 23.1


              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


Hollis-Eden Pharmaceuticals, Inc.
San Diego, California


     We hereby consent to the incorporation by reference in the Prospectus
constituting a part of the Registration Statement on Form S-8 of our report
dated January 21, 2000, relating to the financial statements of Hollis-Eden
Pharmaceuticals, Inc. appearing in the Company's Annual Report on Form 10-K for
the year ended December 31, 1999.


                                  BDO Seidman, LLP


New York, New York
December 1, 2000


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