TRACKER CORP OF AMERICA
10-K, EX-23.1, 2000-07-17
OIL ROYALTY TRADERS
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                                                                    Exhibit 23.1

                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------


     We  consent  to  the incorporation by reference in this Annual Statement of
The  Tracker  Corporation  of America on Form 10-KSB of our report dated July 3,
2000  for  the  Years  Ended  March  31,  2000.


J.  L.  Stephan  Co.,  P.C.

Traverse  City,  Michigan

July  3,  2000


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