Attached files

file filename
EX-23.2 - EX-23.2 - SEELOS THERAPEUTICS, INC.v214147_ex23-2.htm
EX-31.2 - EX-31.2 - SEELOS THERAPEUTICS, INC.v214147_ex31-2.htm
EX-32.2 - EX-32.2 - SEELOS THERAPEUTICS, INC.v214147_ex32-2.htm
EX-32.1 - EX-32.1 - SEELOS THERAPEUTICS, INC.v214147_ex32-1.htm
EX-31.1 - EX-31.1 - SEELOS THERAPEUTICS, INC.v214147_ex31-1.htm
EX-10.12 - EX-10.12 - SEELOS THERAPEUTICS, INC.v214147_ex10-12.htm
EX-10.10 - EX-10.10 - SEELOS THERAPEUTICS, INC.v214147_ex10-10.htm
10-K - 10-K - SEELOS THERAPEUTICS, INC.v214147_10k.htm
EX-10.11 - EX-10.11 - SEELOS THERAPEUTICS, INC.v214147_ex10-11.htm
Exhibit 23.1              

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Forms S-3 (Nos. 333-148060, 333-107137, 333-122114, 333-117717, 333-125565,  333-140110, 333-152591, 333-132611, 333-111894, 333-1055509, 333-96813, 333-46967, and 333-91957) and Form S-8 (Nos. 333-152284, 333-138598, and 333-93435) of our report dated March 10, 2011, relating to the consolidated financial statements of Apricus Biosciences, Inc. and Subsidiaries, which appear in the Annual Report (Form 10-K) of Apricus Biosciences, Inc. and Subsidiaries for the year ended December 31, 2010.   We also have audited the adjustments described in Note 1 to the consolidated financial statements that were applied to restate the 2009 and 2008 consolidated financial statements for the 15 to 1 reverse stock split. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit, review, or apply any procedures to the 2009 and 2008 consolidated financial statements of the Company other than with respect to the adjustments and, accordingly, we do not express an opinion or any other form of assurance on the 2009 and 2008 consolidated financial statements taken as a whole.

/s/ EisnerAmper LLP

March 10, 2011
Edison, New Jersey