Form: S-8

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

February 13, 1998

Documents

CONSENT OF INDEPENDENT ACCOUNTANTS

Published on February 13, 1998




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 and Subsidiaries
included in the Annual Report on Form 10-K for the year ended June 30, 1997
which is incorporated by reference in this Registration Statement. We consent to
the incorporation by reference in the Registration Statement of the
aforementioned report.


/s/GRANT THORNTON LLP


Minneapolis, Minnesota
February 10, 1998