TRACKER CORP OF AMERICA
S-8, EX-23.1, 2000-12-07
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 on Form S-8 of our report dated July 3,
2000  for  the  Year  Ended  March  31,  2000.


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

Traverse  City,  Michigan

December  4,  2000


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