EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
The Board of Directors Win or Lose Acquisition Corporation
As independent public accountants, we hereby consent to the inclusion in
this registration statement on Form S-1 of our report on the Balance Sheet of
Win or Lose Acquisition Corporation as of December 20, 2000, and the related
statements of operations, stockholders equity and cash flow for the period from
December 1, 2000 (Inception) through December 20, 2000. We also consent to the
references to our firm in the "Experts" section of the Prospectus.
/s/ Want & Ender
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Want & Ender, CPA, PC
December 20, 2000
