Exhibit 23.3

MORGAN JOSEPH

June 20, 2008

Cumberland Pharmaceuticals, Inc.
2525 West End Avenue, Suite 950
Nashville, TN 37203

To Whom It May Concern:

      We hereby consent to the use of our name in the section of Cumberland Pharmaceuticals, Inc.’s Registration Statement entitled “Stock-Based Compensation” with respect to the undersigned having assisted management in December 2006 in the preparation of a valuation analysis for the review of Cumberland’s Board of Directors.

Regards,

Morgan Joseph & Co. Inc.

/s/  John M. Lane
      John M. Lane
      Director