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Previous: POWERCHANNEL HOLDINGS INC, SB-2, EX-21.1, 2000-08-14 |
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<PAGE>
CONSENT OF INDEPENDENT AUDITORS
We hereby consent to the inclusion in this Registration Statement on Form SB-2
of our report dated July 20, 2000 of PowerChannel Holdings, Inc. and Subsidiary
for the year ended December 31, 1999 and to the reference to our firm under the
caption "Experts" in the prospectus.
YOHALEM GILLMAN & COMPANY LLP
New York, New York
August 11, 2000
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