EXHIBIT 23.1
CONSENT OF JOHN SPURGEON, CPA
John Spurgeon, CPA JD
80 S. Lake Ave., Suite 723
Pasadena, CA 91101
December 1, 2000
TO WHOM IT MAY CONCERN:
I do hereby consent to the incorporation by reference in this Registration
Statement of my Auditor's Report and Financial Statements for Senior Care
Industries, Inc., as of December 31, 1999 as restated and filed with the
Securities & Exchange Commission on June 27, 2000 and the related Statements of
Operations, Stockholders' Equity and Cash Flows for the year then ended.
PROFESSIONALLY,
/S/ John Spurgeon, CPA
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