OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board of Directors and Stockholders of The Quigley Corporation:
consent to incorporation by reference in the registration statements of The
Quigley Corporation and Subsidiaries on Form S-8 (No. 333-73456, No. 333-61313,
No. 333-10059, No. 333-14687, No. 333-26589 and 333-132770), Form SB-2 (No.
333-31241) and Form S-3 (No. 333-86976, 333-104148 and 333-119748) of our report
dated March 24, 2010 with respect to the consolidated financial statements as of
December 31, 2009, which report appears in the December 31, 2009 Annual Report
on Form 10-K .
Amper, Politziner & Mattia LLP