CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Amendment No. 2 to Registration
No.
333-135428 on Form F-3, Amendment No. 4 to Registration Statement No. 333-132777
on Form F-3 and Amendment No. 4 to Registration Statement No. 333-13277 on
Form
F-3 of pSivida Limited of our report dated October 31, 2006 appearing in this
Annual Report on Form 20-F of pSivida Limited for the year ended June 30, 2006.
/s/
Deloitte Touche Tohmatsu
DELOITTE
TOUCHE TOHMATSU
Perth,
Australia
December
8, 2006