N. BLUMENFRUCHT
                           Certified Public Accountant
                              1040 East 22nd Street
                              Brooklyn, N.Y. 11210
                                 (718) 692-2743

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT
                    ----------------------------------------


The Board of Directors
The Quigley Corporation


         As independent public accountant, I hereby consent to the incorporation
in this  Registration  Statement on Form S-8 of (i) my report dated December 12,
1996  included  in The  Quigley  Corporation's  Form  10-KSB  for the year ended
September  30,  1996,  (ii) my report dated  February  11, 1998  included in The
Quigley Corporation's Form 10-KSB for the year ended December 31, 1997 and (iii)
to all references to me included in this Registration Statement.


                                        /S/ NACHUM BLUMENFRUCHT
                                        Nachum Blumenfrucht
                                        Certified Public Accountant


Brooklyn, New York
August 12, 1998