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<PAGE> 1
Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the Registration
Statement of Stan Lee Media, Inc. on Form S-8 of our report dated February 4,
2000, included in the Company's Annual Report on Form 10-KSB of Stan Lee Media,
Inc. for the year ended December 31, 1999.
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BDO SEIDMAN, LLP
Los Angeles, CA
July 31, 2000
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