Exhibit 23

                     CONSENT OF INDEPENDENT PUBLIC AUDITORS

As independent public accountants, we hereby consent to the inclusion of our
reports on the financial statements of Medical Discoveries, Inc. and
Subsidiaries dated March 20, 2003, included in this report on Form 10-KSB, and
the incorporation by reference of our reports dated March 20, 2003 into Medical
Discoveries, Inc. and Subsidiaries' previously filed Registration Statement on
Form S-8 File No. 333-92446 as filed with the Securities and Exchange
Commission.

Balukoff, Lindstrom & Co., P.A.

/S/ Balukoff, Lindstrom & Co., P.A.

Boise, Idaho
March 25, 2003