Exhibit
23.1
Consent
of Independent Registered Public Accounting Firm
We
consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form SB-2 filed as of October 22, 2007) and the related
Prospectus of Nile
Therapeutics, Inc.
for the registration of 8,810,376 shares of its common stock and to the use
of
our report dated August 14, 2007 relating to the June 30, 2007 financial
statements of Nile
Therapeutics, Inc.
/s/
Hays
& Company, LLP
New
York, New York
October
19, 2007