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 Amendment No. 1 to 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-KSB 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
28, 2007