|
<PAGE> EXHIBIT 23.1 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT We hereby consent to the use in this Registration Statement on Form SB-2 of our report dated December 14, 2000, relating to the financial statements of eSkits, Inc., and to the reference to our firm under the caption "Experts" in the Prospectus. Liebman, Goldberg & Drogin, LLP Garden City, NY December 15, 2000
|