JAGGED EDGE MOUNTAIN GEAR INC
8-K, EX-23.1, 2000-07-28
WOMEN'S CLOTHING STORES
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                       Securities and Exchange Commision
                              450 5th Street, N.W.
                             Washington, D.C. 20549

Gentlemen:

     We have read and agree with the comments in Item 4 of the For 8-K of Jagged
Edge Mountain Gear, Inc. dated July 27, 2000.


                                        Dalby, Wendland & Co., PC



                                        /s/ Dalby, Wendland & Co., PC
                                        -----------------------------------

Denver, Colorado
July 27, 2000



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