Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

September 4, 2001

Documents

EXHIBIT 23.1 CONSENT OF INDEPENDENT ACCOUTANTS

Published on September 4, 2001

EXHIBIT 23.1




CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We have issued our report dated August 18, 2000 accompanying the consolidated
financial statements of LecTec Corporation included in the Annual Report on Form
10-K for the year ended June 30, 2000, which is incorporated by reference in
this Registration Statement. We consent to the incorporation by reference in the
Registration Statement (Form S-8) of the aforementioned report.


/s/ Grant Thornton LLP


Minneapolis, Minnesota
September 4, 2001