MIRACOR DIAGNOSTICS INC
SB-2, EX-24.1, 2000-06-15
ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS
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24.1     Consent of Parks, Tschopp, Whitcomb & Orr, PA., Independent Certified
         Public Accountants


               CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


The Board of Directors
Miracor Diagnostics, Inc.

We consent to the use of our report dated March 7, 2000 in the Registration
Statement on Form SB-2 and related Prospectus of Miracor Diagnostics, Inc. for
the registration of 11,360,000 shares of its common stock and to the reference
to our firm under the heading "Experts" therein.

/S/ Parks, Tschopp, Whitcomb & Orr, P.A.


Maitland, Florida
June 15, 2000



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