K&L ELECTRONICS PHOTO & SUPPLY CO
SB-2/A, EX-23.1, 2000-09-27
BLANK CHECKS
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                                                        Exhibit 23.1


                Consent of Independent Auditors


     We   consent  to  the  incorporation  by  reference   in   this
Registration  Statement pertaining to our report  dated  January  4,
2000  with  respect to the financial statements of  K&L  Electronics
Photo  and  Supply  Co. included in its Form  SB-2  filed  with  the
Securities and Exchange Commission.


                              /s/ Robison, Hill & Co.
                              ------------------------
                              Certified Public Accountants

Salt Lake City, Utah
June 19, 2000



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