<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1_11147.txt
<DESCRIPTION>CONSENT OF INDEPENDENT ACCOUNTANTS
<TEXT>

                                                                    EXHIBIT 23.1
                                                                    ------------



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 333-2631 and No. 333-65514) of ImmuCell Corporation
of our report dated January 25, 2002 relating to the financial statements and
the financial statement schedule, which appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP

Portland, Maine
March 27, 2002




</TEXT>
</DOCUMENT>
