PICK UPS PLUS INC
S-8, EX-23.1, 2000-10-26
PATENT OWNERS & LESSORS
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EXHIBIT 23.1

                CONSENT OF CERTIFIED PUBLIC ACCOUNTANTS

        We hereby consent to the use in this Registration Statement
on Form S-8 of our report dated March 24, 2000 (except as to Note 10
which is dated March 28, 2000), relating to the financial statements as
of and for the year ended December 31, 1999 of Pick-Ups Plus, Inc.


                           /s/ LAZAR LEVINE & FELIX LLP
                           --------------------------------------
                               LAZAR LEVINE & FELIX LLP
New York, New York
October 25, 2000



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