MOYCO TECHNOLOGIES INC
10-K, EX-23.1, 2000-11-09
DENTAL EQUIPMENT & SUPPLIES
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                                  EXHIBIT 23.1

                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

As independent public accountants, we hereby consent to the incorporation of our
report, included in this Form 10-K, into the Company's previously filed
Registration Statement File Nos. 33-5574 and 333-30914.

                                                  /s/Arthur Andersen LLP

Philadelphia, Pennsylvania
November 6, 2000



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