TRACKER CORP OF AMERICA
SB-2/A, EX-23.1, 2000-07-10
OIL ROYALTY TRADERS
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                                                                    Exhibit 23.1
                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------


We  consent  to the incorporation by reference in this Registration Statement of
The Tracker Corporation of America, Inc. on Form SB-2/A of our report dated July
9, 1999 and restated on July 3, 2000, appearing in the Annual Report on Form 10K
of  The  Tracker Corporation of America, Inc. for the year ended March 31, 1999.
We  also  consent  to  the reference  to  us under the heading "Experts" in such
Registration  Statement.




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Hirsch  Silberstein  &  Subelsky,  P.C.

Farmington  Hills,  Michigan

July 7,  2000


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