Form: S-3

Registration statement for specified transactions by certain issuers

November 13, 1997

CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS

Published on November 13, 1997




Exhibit 23.1

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report dated August 22, 1997 accompanying the
consolidated financial statements of LecTec Corporation on Form 10-K for the
year ended June 30, 1997 which is incorporated by reference in this Registration
Statement and Prospectus. We consent to the incorporation by reference in the
Registration Statement and Prospectus of said report and to the use of our name
as it appears under the caption "Experts."


/s/ GRANT THORNTON LLP

GRANT THORNTON LLP

Minneapolis, Minnesota
November 10, 1997