Consent
of Independent Registered Public Accounting Firm
We
consent to the reference to our firm under the caption "Experts" in this
Amendment No. 1 to this Registration Statement (Form SB-2 filed as of October
22, 2007) and the related Prospectus of Nile Therapeutics, Inc. for the
registration of 9,860,376 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
November
2, 2007