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EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
Board of Directors and Shareholders
Turbodyne Technologies, Inc. and Subsidiaries
Carpinteria, California
We consent to the incorporation by reference in the Registration Statement (No.
333-64133) on Form S-8 of Turbodyne Technologies, Inc. and subsidiaries, of our
report dated April 4, 2000 relating to the consolidated balance sheet of
Turbodyne Technologies, Inc. and subsidiaries as of December 31, 1999, and the
related consolidated statements of operations, shareholders' equity, and cash
flows for the year then ended, which report appears in the December 31, 1999
annual report on Form 10-K of Turbodyne Technologies, Inc. and subsidiaries, as
amended by Form 10-K/A (Amendment No. 1) of Turbodyne Technologies Inc. and
subsidiaries.
Our report, date April 4, 2000, contains an explanatory paragraph that states
that the Company has suffered net losses in each of the last four years, has
used cash in its operating activities in each of the last four years, has
disposed of its most significant subsidiary through bankruptcy, is subject to a
lawsuit brought against it by shareholders, and based on the Company's projected
cash flows for the ensuing year it will be required to seek additional equity or
debt financing in order to continue its present operations. These matters raise
substantial doubt about the Company's ability to continue as a going concern.
The consolidated financial statements do not include any adjustments that might
result from the outcome of these uncertainties.
/s/ McGOWAN GUNTERMANN
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McGowan Guntermann
Santa Barbara, California
August 9, 2000
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