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                                  EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANT


             We hereby consent to the inclusion in the Prospectus of this
Post-Effective Amendment No. 3 to the Registration Statement (No. 333-84189) on
Form SB-2 of our report dated October 8, 1999 on the consolidated financial
statements of JagNotes.com, Inc. as of July 31, 1999 and for the year then
ended. We also consent to the related reference to our firm under the caption
"Experts" in the Prospectus of this Registration Statement.



                                                       /s/ J.H. Cohn LLP

                                                       Roseland, New Jersey
                                                       August 4, 2000



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