CPC OF AMERICA INC
SB-2, EX-23.1, 2000-07-25
SURGICAL & MEDICAL INSTRUMENTS & APPARATUS
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                                 EXHIBIT 23.1

              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
              ---------------------------------------------------

We consent to the inclusion in this Registration Statement on Form SB-2 of our
report dated March 22, 2000, on the consolidated financial statements of CPC of
America, Inc. and Subsidiaries and to the reference to our Firm under the
caption "Experts".


                                   /s/  CACCIAMATTA ACCOUNTANCY CORPORATION


Irvine, California
July 25, 2000


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