Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in the Registration Statements of Nile
Therapeutics, Inc. on Form S-8 (File No. 333-152283) and Form S-3 (File No.
333-161339) of our report dated March 10, 2009, on the financial statements
of Nile Therapeutics, Inc. as of December 31, 2008 and for the year then
ended (which report expresses an unqualified opinion and includes and
explanatory paragraph relating to Nile Therapeutics, Inc.’s ability to continue
as a going concern) appearing in this Annual Report on Form 10-K of Nile
Therapeutics, Inc. for the year ended December 31, 2009.
/s/
Hays & Company LLP
New York,
New York
March 2,
2010