INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the incorporation by reference in the Registration Statement of 180 Life Sciences Corp. (the “Company”) on Form S-8 of our report dated March 30, 2022, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the consolidated financial statements of 180 Life Sciences Corp. as of December 31, 2021 and 2020 and for each of the two years in the period ended December 31, 2021, appearing in the Annual Report on Form 10-K of 180 Life Sciences, Corp. for the year ended December 31, 2021.
/s/ Marcum LLP
San Francisco, CA
August 9, 2022