EXHIBIT 23.1

               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

We hereby consent to the use in the Registration Statement on Form 10-SB of our
report dated June 7, 2000, which contains an emphasis of matter paragraph
regarding going concern considerations, relating to the financial statements of
Gifts of Learning Foundation, Inc. d/b/a Kids Golf appearing in such
Registration Statement.

                            RACHLIN COHEN & HOLTZ LLP

Fort Lauderdale, Florida
August 2, 2000



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