Form: 10KSB/A

Optional form for annual and transition reports of small business issuers [Section 13 or 15(d), not S-B Item 405]

November 14, 2005

CONSENT OF LURIE BESIKOF LAPIDUS & COMPANY LLP

Published on November 14, 2005

EXHIBIT 23.01

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


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 6,
2005, appearing in this Amendment No. 1 on Form 10-KSB/A of LecTec Corporation
for the year ended December 31, 2004.

/s/ LURIE BESIKOF LAPIDUS & COMPANY, LLP


Minneapolis, Minnesota
November 11, 2005

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