EXHIBIT 23.1


                         INDEPENDENT AUDITORS' CONSENT


THE BOARD OF DIRECTORS
IMCLONE SYSTEMS INCORPORATED:

We consent to the incorporation by reference in the registration statements on
Form S-3 (File Nos.333-49578,333-22341, 33-95860, 333-37746, 333-07339,
333-21417, 333-39067 and 333-67335) and Form S-8 (File Nos. 333-38620,
333-10275, 33-95894, 333-64825, 333-64827, 333-30172, 333-68534 and 333-101492)
of ImClone Systems Incorporated of our report dated June 20, 2003, with respect
to the consolidated balance sheets of ImClone Systems Incorporated and
subsidiary as of December 31, 2002 and 2001, and the related consolidated
statements of operations, stockholders' equity (deficit), and cash flows for
each of the years in the three-year period ended December 31, 2002, which
report appears in the December 31, 2002 annual report on Form 10-K of ImClone
Systems Incorporated. Our report refers to a change in the method of revenue
recognition for certain upfront non-refundable fees in 2000. Also, our report
refers to the Company's restatement of the consolidated financial statements
for the years ended December 31, 2001 and 2000.


                                                  KPMG LLP


Princeton, New Jersey
June 20, 2003