EXHIBIT 23.1



            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



     We hereby  consent to the  incorporation  by reference in the  Registration
Statement of United Guardian, Inc. (the Company) on Form S-8 of our report dated
March  14,  2007,  with  respect  to our  audits of the  consolidated  financial
statements of United Guardian, Inc. as of December 31, 2006 and 2005 and for the
years then ended,  which report  included  explanatory  paragraphs in connection
with  the  change  in  the  Company's   method  of  accounting  for  stock-based
compensation  and its pension  liability for defined pension benefit plan, which
is included in the Annual Report on Form 10-KSB for the year ended  December 31,
2006.


/s/ EISNER LLP


New York, New York
March 26, 2007