EX-23.3

Exhibit 23.3

MORGAN JOSEPH

August 12, 2008

Cumberland Pharmaceuticals Inc.
2525 West End Avenue, Suite 950
Nashville, TN 37203

To Whom It May Concern:

We hereby consent to the use of our name in the section of Cumberland Pharmaceuticals Inc.’s Registration Statement entitled “Stock-Based Compensation” with respect to the undersigned having assisted management in May 2008 in the preparation of a valuation analysis for the review of Cumberland’s Board of Directors.

Regards,

Morgan Joseph & Co. Inc.


/s/ John M. Lane John M. Lane Director