Prepared by R.R. Donnelley Financial -- Independent Auditors Consent

We consent to the reference to our firm under the caption “Experts” in the Registration Statement (Form S-3) and related Prospectus of Advanced Tissue Sciences, Inc. for the registration of 10,000,000 shares of its common stock and to the incorporation by reference therein of our report dated January 29, 2002, with respect to the consolidated financial statements of Advanced Tissue Sciences, Inc., and our report dated January 18, 2002, with respect to the combined financial statements of the Dermagraft Joint Venture included in the Annual Report (Form 10-K) of Advanced Tissue Sciences, Inc. for the year ended December 31, 2001, filed with the Securities and Exchange Commission.