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 July 12, 2000, in
the Registration Statement (Form SB-2) and related Prospectus of b2b.com Inc.
for the registration of shares of its common stock.
Our audit also included the financial statement schedule of b2b.com Inc.
This schedule is the responsibility of the Company's management. Our
responsibility is to express an opinion based on our audits. In our opinion,
the financial statement schedule referred to above, when considered in relation
to the basic financial statements taken as a whole, presents fairly in all
material respects the information set forth therein.
Vancouver, Canada
Elliott, Tulk, Pryce, Anderson
CHARTERED ACCOUNTANTS
/s/
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Elliott, Tulk, Pryce, Anderson
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