EXHIBIT 24.1
LAZAR LEVINE & FELIX LLP
CERTIFIED PUBLIC ACCOUNTANTS
350 FIFTH AVENUE
NEW YORK, NY 10118
Telephone (212) 736-1900
Fax (212) 629-3219
Report of Independent Auditors
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
Decebmer 31, 1999, of Pick-Ups Plus, Inc.
/s/ LAZAR LEVINE & FELIX LLP
-----------------------------------------
New York, NY
August 31, 2000
