Exhibit 23.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the use in this Registration Statement on Form SB-2 of our report
dated October 27, 2000, relating to the financial statements of Alloy Steel
International, Inc. for the period May 4, 2000 (inception) through September 30,
2000 and the reference to our firm under the caption "Experts" in this
Registration Statement.
/s/ Feldman Sherb & Co., P.C.
FELDMAN SHERB & CO., P.C.
Certified Public Accountants
New York, New York
November 21, 2000
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CONSENT OF INDEPENDENT AUDITORS
We consent to the use in this Registration Statement on Form SB-2 of our report
dated October 26, 2000, relating to the financial statements of Arcoplate
Division -- Collier Unit Trust for June 30, 2000 and for each of the two years
in the period then ended and the reference to our firm under the caption
"Experts" in this Registration Statement.
/s/ Feldman Sherb & Co., P.C.
FELDMAN SHERB & CO., P.C.
Certified Public Accountants
New York, New York
November 21, 2000
