EXHIBIT 23.1
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the Registration Statement (Form
S-8) for the registration of 500,000 shares of common stock pertaining to the
SmartDisk Corporation 1999 Incentive Compensation Plan, as amended (the "Plan"),
of SmartDisk Corporation and 285,947 shares of common stock pertaining to
options issued outside the Plan of our report dated January 21, 2000 (except for
Note 15 as to which the date is March 6, 2000), with respect to the consolidated
financial statements and schedule of SmartDisk Corporation included in its
Annual Report on Form 10-K, as amended by Form 10-K/A, for the year ended
December 31, 1999, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
Miami, Florida
October 17, 2000
