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EXHIBIT 23.1
CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated February 4, 2000, in the Registration Statement on Form
S-4 and related Prospectus of Surge Components, Inc and Subsidiary.
Seligson & Giannattasio, LLP
N. White Plains, New York
August 3, 2000
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CONSENT OF INDEPENDENT AUDITORS
We consent to the reference to our firm under the caption
"Experts" and to the use of our report dated February 14, 2000, in the
Registration Statement on Form S-4 and related Prospectus of Surge Components,
Inc and Subsidiary.
Seligson & Giannattasio, LLP
N. White Plains, New York
August 3, 2000