Form: 10KSB

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

March 20, 2006

CONSENT OF LURIE BESIKOF LAPIDUS & COMPANY, LLP

Published on March 20, 2006


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 January 25,
2006, appearing in this annual report on form 10-KSB of LecTec Corporation for
the year ended December 31, 2005.

/s/ LURIE BESIKOF LAPIDUS & COMPANY, LLP

Minneapolis, Minnesota
March 20, 2006


41