MIRENCO INC
SB-2/A, EX-23.1, 2000-12-22
MOTOR VEHICLE PARTS & ACCESSORIES
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                                                                    EXHIBIT 23.1



                               CONSENT OF COUNSEL


     We herby consent to the reference to us in the Prospectus constituting part
of this Pre-Effective Amendment No. 5 to the Form SB-2 Registration Statement
for Mirenco, Inc., under the caption "Legal Matters."



                                                   /s/ DUNCAN, BLUM & ASSOCIATES


Bethesda, Maryland
December 20, 2000



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