EXHIBIT 23.1



                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


Our report on our audit of the financial statements of Manhattan Research
Development, Inc. as of December 31, 2002 and for the year then ended and on the
statements of operations, changes in stockholders' equity (deficiency) and cash
flows for the period from January 1, 2002 to December 31, 2002 as related to the
period from August 6, 2001 (date of inception) to December 31, 2002, is included
in this Form 8-K/A, is dated February 14, 2003, except for Notes 1, 2 and 10
which are as of February 21, 2003, and contains an explanatory paragraph
relating to the ability of the Company to continue as a going concern. We
consent to the incorporation by reference of our report in the following
Registration Statements previously filed by Manhattan Pharmaceuticals, Inc.
(formerly Atlantic Technology Ventures, Inc.) with the Securities and Exchange
Commission pursuant to the Securities Act of 1933: the Registration Statements
on Forms S-3 with SEC File Nos. 333-34379, 333-35079, 333-65393, 333-40916,
333-49036 and 333-57550 and the Registration Statements on Forms S-8 with SEC
file Nos. 333-15807 and 333-48531.



                                      /s/  J.H. COHN LLP

Roseland, New Jersey
May 8, 2003