UCELLIT COM INC
SB-2/A, EX-23.1, 2000-11-30
FOOD STORES
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                                                                    EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

  We consent to the reference to our firm under the caption "Interests Of Named
Experts And Counsel" and to the use of our reports dated September 30, 2000, in
the Registration Statement Amendment No. 3 to Form SB-2 No. 333-33852 and
related Prospectus of Ucellit.com Inc. for the registration of shares of its
common stock.

                                          /s/ Elliott Tulk Pryce Anderson

                                          CHARTERED ACCOUNTANTS

Vancouver, Canada
November 30, 2000


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