OPEN DOOR ONLINE INC
10KSB/A, EX-23.1, 2000-06-26
BUSINESS SERVICES, NEC
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                           JAMES C. MARSHALL, CPA, PC


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the inclusion of our audit of the balance sheets of Open Door
Records Online, Inc. as of December 31, 1999 and 1998, and the related
statements of operations, stockholders' equity, and cash flows for the years
then ended in the Form 10-KSB of Open Door Online, Inc.


                                  /s/ James C. Marshall, CPA, PC


Scottsdale, Arizona
June 21, 2000


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