Hameroff (USA-Arizona Univ. ) and Penrose (Oxford Univ.UK) theory cannot explain the significance of microtubules structure of 9 triplets in cells. Author welcomes all scientific research to promote our understanding of nature and how things work – consciousness is one such mystery which MC-Theory is promoting. Both theories have been nominated for Nobel Prize. Microtubules is part of Hameroff Penrose theory on consciousness (which I disagree as it is cognition and not consciousness) and their work agrees they work to diameter to size of nucleus of atoms like Hydrogen (my theory works to even smaller sub-quantum levels _ I have seen them live – this is ultimate direct proof) which is a lot bigger and an effect (cognition) after MC-Theory of consciousness sends its signals from Quantum Code consciousness which then leads to crossing the boundary and thereafter leads to cognition in cells in human beings. Their theory cannot explain the most important aspect of their cognition i.e. why there are 9 triplets of microtubules in cells. MC-Theory of consciousness can also explain why there are 9 triplets of microtubules in cells and the role they play. Nature has been made to perfection. There is a reason for everything. MC-Theory wishes to clarify that his theory of Quantum Code consciousness which works from subatomic particles which are substantially smaller than atoms. Atoms are made after signals are sent from sub-atomic particles enshrined within Quantum Code consciousness – trigger is sent and which happens instantaneously. Hameroff Penrose decoherence times are much larger and same as Tegmark’s theory. Author is available for sharing his knowledge or needing further clarification