EXHIBIT 23.2


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



Our report on our audit of the balance sheet of Manhattan Pharmaceuticals,  Inc.
(the  "Company") as of December 31, 2001 and on the  statements  of  operations,
changes in stockholders' deficiency and cash flows for the period from August 6,
2001 (date of inception) to December 31, 2001, included in this Annual Report on
Form 10-KSB for the year ended  December 31, 2003, is dated November 1, 2002. We
consent  to the  incorporation  by  reference  of our  report  in the  following
Registration  Statements previously filed by the Company 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.



                                          WEINBERG & COMPANY, P.A.

Boca Raton, Florida
March 30, 2004