Consent
of Independent Registered Public Accounting Firm
We consent to the reference to our firm
under the caption "Experts" to the Registration Statement (Amendment No. 2 to
Form S-3 No. 333-148343) and related Prospectus of Vyteris Holdings (Nevada),
Inc. for the registration of its common stock and warrants and to the
incorporation by reference therein of our report dated March 15, 2006 (which
contains an explanatory paragraph describing conditions that raise substantial
doubt about the Company's ability to continue as a going concern as described in
note 1 to the consolidated financial stements), with respect to the consolidated
statements of operations, stockholders' equity (deficit), and cash flows of
Vyteris Holdings (Nevada), Inc. for the year ended December 31, 2005, included
in its Annual Report (Form 10-KSB) for the year ended December 31, 2007 filed
with the Securities and Exchange Commission.
&#
160; /s/ Ernst &
Young LLP
MetroPark, New Jersey
May 29,
2008