CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The
Board
of Directors and Stockholders
Vyteris,
Inc.
We
hereby
consent to the incorporation by reference in the Prospectus constituting
a part
of this Registration Statement on Form S-3 of our report dated March 30,
2007
(which contains an explanatory paragraph relating to the Company’s ability to
continue as a going concern) appearing in the Annual Report on Form 10-K
of
Vyteris, Inc. for the year ended December 31, 2006 and to the reference to
us
under the heading “Experts” in such Registration Statement.
/s/
Amper,
Politziner& Mattia, P.C.
Edison,
New Jersey
December
19, 2007