EXHIBIT 23.1
<P>
CONSENT OF INDEPENDENT AUDITORS
<P>
Tidalwave Holdings Inc., Ft. Lauderdale, Florida (f/k/a
Anderson Computers/Tidalwave Corp.)
<P>
I have issued my report dated June 16, 2000, relating to the
financial statements of Anderson Computers/Tidalwave Corp.
(now known as Tidalwave Holdings Inc.) for the years ended
March 31, 2000 and March 31, 1999 appearing in the Company's
Form 10-KSB. Such report has been incorporated by reference
in this Registration Statement. I consent to the
incorporation by reference in this Registration Statement on
Form S-8 of the aforementioned reports and to the use of my
name as it appears under the caption "Experts."
<P>
Earl M. Cohen, C.P.A., P.A.
<P>
By: /s/ Earl M. Cohen, CPA
---------------------------------
Earl M. Cohen, CPA
<P>
Boca Raton, Florida
September 26, 2000