EXHIBIT 23.1
SIMON KROWITZ BOLIN & ASSOCIATES, P.A.
11300 ROCKVILLE PIKE, SUITE 8
ROCKVILLE, MARYLAND 20852
Consent of Independent Certified Public Accountants
As independent public accounts, we hereby consent to all references to the
firm under the headings "Expert" and to the incorporation of our report dated
June 30, 2000, and December 20, 2000 in this Registration Statement (Form SB-2)
and related Prospectus of LRS Capital, Inc.
/s/ Simon Krowitz Bolin & Associates P.A.
Simon Krowitz Bolin & Associates P.A.
December 26, 2000
