NEPTUNE SOCIETY INC/FL
10-12G, EX-23.1, 2000-10-04
BLANK CHECKS
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                                                                    EXHIBIT 23.1


                           Stonefield Josephson, Inc.
                          Certified Public Accountants
                          Business & Personal Advisors
                Members: DFK, IAPA, Institute of Profit Advisors



CONSENT OF INDEPENDENT AUDITORS

Board of Directors
The Neptune Society
Burbank, California



We consent to the use of our  auditors'  report dated June 11, 1999 covering the
combined financial statements of The Neptune Society as of December 31, 1998 and
for the two years then ended,  to be included in the Form 10,  General  Form for
Registration  of  Securities,  to be filed  with  the  Securities  and  Exchange
Commisssion on approximately October 3, 2000.


/s/ Stonefield Josephson, Inc.
CERTIFIED PUBLIC ACCOUNTANTS

Santa Monica, California
October 3, 2000



1620 26th Street, Suite 400 South            One Post Street, Suite 3300
Santa Monica, CA  90404-4041                 San Francisco, CA  98104-9572
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Walnut Creek, CA  94596-7306                 Newport Beach, CA  92660-2519
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