**EXHIBIT        10.40**

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|  Company:                     |                                                                  |
|------------------------------------|-----------------------------------------------------------------------|
|                               |                                                                  |   |
|  ACCESS PHARMACEUTICALS, INC. |
|                               |                                                                  |   |
|  By:                          |  /s/ Stephen B. Thompson                                         |
|                               |  Name: Stephen B. Thompson                                       |
|                               |  Title: Vice President, Chief Financial                  Officer |
|                               |                                                                  |   |
|  Holders:                     |                                                                  |
|                               |                                                                  |   |
|  ORACLE PARTNERS LP           |
|                               |                                                                  |   |
|  By:                          |  /s/ Joel Liffmann                                               |
|                               |  Name: Joel Liffmann                                             |
|                               |  Title: Authorized Agent                                         |
|                               |                                                                  |   |
| ORACLE INSTITUTIONAL PARTNERS LP   |
|                               |                                                                  |   |
|  By:                          |  /s/                  Joel Liffmann                              |
|                               |  Name: Joel Liffmann                                             |
|                               |  Title: Authorized Agent                                         |
|                               |                                                                  |   |
|  SAM ORACLE INVESTMENTS INC.  |
|                               |                                                                  |   |
|  By:                          |  /s/                  Joel Liffmann                              |
|                               |  Name: Joel Liffmann                                             |
|                               |  Title: Authorized Agent                                         |
|                               |                                                                  |   |
|  ORACLE OFFSHORE LTD.         |
|                               |                                                                  |   |
|  By:                          |  /s/                  Joel Liffmann                              |
|                               |  Name: Joel Liffmann                                             |
|                               |  Title: Authorized Agent                                         |
|                               |                                                                  |   |
|                               |                                                                  |   |