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EXHIBIT 23.1
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
b2bstores.com, Inc.
Long Beach, California
We hereby consent to the incorporation by reference in the Prospectus
constituting a part of this Registration Statement of our report dated January
7, 2000 except for Notes 3 and 5 which are as of February 14, 2000, relating to
the financial statements of b2bstores.com Inc., appearing in the Registration
Statement (no. 333-88511).
We also consent to the reference to us under the caption "Experts" in the
Prospectus.
/s/ BDO Seidman, LLP
New York, New York
October 6, 2000
