Form: S-8

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

February 18, 1999

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

Published on February 18, 1999



EXHIBIT 23.1


CONSENT OF CERTIFIED INDEPENDENT PUBLIC ACCOUNTANTS


We have issued our report dated August 12, 1998 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, 1998
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 11, 1999