VOYER ONE INC/NY
S-8, EX-23.1, 2000-07-20
NON-OPERATING ESTABLISHMENTS
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                                                                    Exhibit 23.1


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report, dated February 9, 2000, relating to the
financial statements of Voyer One, Inc. included in the Company's Annual Report
on Form 10-KSB for the year ended December 31, 1999.



SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

Los Angeles, California
July 19, 2000







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