Exhibit
23.1
Consent
of Independent Auditor
We
consent to the inclusion in this Current Report (Form 8-K) of Nile Therapeutics,
Inc., filed with the Securities and Exchange Commission, of our report dated
August 14, 2007, with respect to our audit of the financial statements of Nile
Therapeutics, Inc., as of June 30, 2007 and for the period from August 1, 2005
through June 30, 2007, and for the six month period from January 1, 2007 through
June 30, 2007.
/s/Hays
& Company, LLP
New
York,
N.Y.
September
21, 2007