WWW.EXFILE.COM, INC. -- 14145 -- CHATTEM, INC. -- EXHIBIT 23.1 TO FORM 10-K

We have issued our reports dated February 17, 2006, accompanying the consolidated financial statements and schedule and management’s assessment of the effectiveness of internal control over financial reporting included in the Annual Report of Chattem, Inc. on Form 10-K for the year ended November 30, 2005. We hereby consent to the incorporation by reference of said reports in the Registration Statements of Chattem, Inc. on Form S-3 (File No. 333-69397, effective December 22, 1998), Form S-4 (No. 333-113808, effective March 22, 2004) and on Forms S-8 (File No. 333-125149, effective May 23, 2005, File No. 33-35386, effective June 13, 1990, File No. 33-78524, effective May 4, 1994, File No. 33-78522, effective May 4, 1994, File No. 333-104888 effective May 1, 2003, File No. 333-39558, effective June 19, 2000, File No. 333-79809, effective June 2, 1999, File No. 55640, effective December 10, 1992, and File No. 333-61267, effective August 12, 1998).