C A T N K INC
SB-2, EX-23, 2000-07-06
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                                                                    Exhibit 23.1


CLYDE BAILEY P.C.

                                                     Certified Public Accountant
                                                        10924 Vance Jackson #404
                                                        San Antonio, Texas 78230
                                                            (210) 699-1287(ofc.)
                                            (888) 699-1287  (210) 691-2911 (fax)

                                                                         Member:
                                                     American Institute of CPA's
                                                          Texas Society of CPA's

June 7, 2000


I consent to the use, of my report  dated June 7, 2000,  in the Form SB2, on the
financial  statements of CAT -N- K Inc., dated May 31, 2000, included herein and
to the reference made to me.

/s/ Clyde Bailey

Clyde Bailey

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