IVES HEALTH CO INC
SB-2, EX-23, 2000-11-06
MEDICINAL CHEMICALS & BOTANICAL PRODUCTS
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                                                                    Exhibit 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

To the Board of Directors and Stockholders of
Ives Health, Inc.

We hereby consent to the inclusion in the Prospectus of this Registration
Statement on Form SB-2 of our report dated March 15, 2000 on the financial
statements of Ives Health, Inc. as of December 31, 1999 and 1998, and for the
years then ended and for the period from January 1, 1998 (date of inception) to
December 31, 1999. We also consent to the related reference to our firm under
the caption "Experts" in the Prospectus of this registration Statement.

HENDERSON SUTTON & CO., P.C.

     /s/ HENDERSON SUTTON & CO., P.C.
     --------------------------------
     Certified Public Accountants
     Tulsa, Oklahoma
     October 25, 2000







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