EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
We hereby consent to the use in the Prospectus constituting part of this
Amendment No. 3 to the Registration Statement on Form SB-2 for Ultimate Sports
Entertainment, Inc., of our report dated March 26, 2000, relating to the
January 31, 2000 financial statements of Ultimate Sports Entertainment, Inc.,
which appears in such Prospectus. We also consent to the reference to us
under the heading "Experts".
/s/ Pritchett, Siler & Hardy, P.C.
Salt Lake City, Utah
November 1, 2000
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