HEALTHWATCH INC
S-4/A, EX-23.1, 2000-12-29
BUSINESS SERVICES, NEC
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                                                                    EXHIBIT 23.1

                    [letterhead of Tauber and Balser, P.C.]


                         INDEPENDENT AUDITORS' CONSENT

   We consent to the inclusion in this Amendment No. 1 to the Registration
Statement/Prospectus, on Form S-4, of our report dated September 26, 2000 on
our audit of the consolidated financial statements of HealthWatch, Inc., and
subsidiaries as of June 30, 2000 and for the fiscal years ended June 30, 2000
and 1999. We also consent to the reference of our firm under the captions
"Experts" in the Prospectus.

/s/ Tauber & Balser, P.C.
Atlanta, Georgia

December 28, 2000



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