We
consent to the incorporation by reference in the Registration Statements of
LecTec Corporation on Form S-3 (File No. 333-40183, effective November 17, 1997)
and Forms S-8 (File No. 33-121780, effective April 21, 1987, File No. 33-45931,
effective February 21, 1992, File No. 333-46283, effective February 13, 1998,
File No. 333-46289, effective February 13, 1998, File No. 333-72569, effective
February 18, 1999, File No. 333-72571, effective February 18, 1999 and File No.
333-68920, effective September 4, 2001) of our report dated March 31, 2010,
appearing in this annual report on form 10-K of LecTec Corporation for the year
ended December 31, 2009.