EXHIBIT 23.1
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this registration statement
of the Tracker Corporation of America on Form S-8 of our reports dated September
18, 1998 and July 9, 1999, appearing in the Annual Report on Form 10-K of The
Tracker Corporation of America for the years ended March 31, 1998 and March 31,
1999, respectively.
/s/ Hirsch Silberstein & Subelsky, P.C.
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Hirsch Silberstein & Subelsky, P.C
Detroit, Michigan
March 28, 2000
