POLYPHASE CORP
10-K, EX-23.1, 2000-12-22
CONSTRUCTION & MINING (NO PETRO) MACHINERY & EQUIP
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                                                                    EXHIBIT 23.1


                        Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statement (Form
S-3 No. 33-85334) of Polyphase Corporation and in the related Prospectus and in
the Registration Statements (Form S-8 No. 333-03333, No. 33-82008 and No. 33-
72458) pertaining to the 1994 Stock Option Plan and various stock option
agreements of our report dated December 11, 2000, with respect to the
consolidated financial statements and schedule of Polyphase Corporation included
in this Annual Report (Form 10-K) for the year ended September 30, 2000.



                                                           ERNST & YOUNG LLP

December 21, 2000
Dallas, Texas


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