CARPET ON THE GO INC
SB-2, EX-23, 2000-11-17
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            MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
                  CERTIFIED PUBLIC ACCOUNTANTS
                       888 SEVENTH AVENUE
                    NEW YORK, NEW YORK 10106
                            _________

                       TEL: (212) 757-8400
                       FAX: (212) 757-6124









                  INDEPENDENT AUDITORS' CONSENT



We  hereby consent to the use of our financial statements  to  be
included in the filing of the Registration Statement of Carpet-on-
the-Go, Inc.



                           /s/ Merdinger, Fruchter, Rosen & Corso, P.C.
                           MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.


New York, New York
October 31, 2000


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