FUSION FUND INC /DE/
S-8, EX-23, 2000-11-03
SPORTING & ATHLETIC GOODS, NEC
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Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS

         We consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of our  report  dated  April 6,  2000,  on the  financial
statements of Fusion Fund,  Inc.,  appearing in the Annual Report on Form 10-KSB
of Fusion Fund, Inc. for the year ended January 31, 2000.

                                                     Sincerely,

                                            /s/ WOLINETZ GOTTLIEB & LAFAZAN P.C.
                                               Wolinetz, Gottlieb & Lafazan P.C.

Rockville Center, New York
November 1, 2000


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