EXHIBIT 24.1
CONSENT
OF
BARATZ & ASSOCIATES, P.A., INDEPENDENT AUDITORS
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the reference to our firm under the caption
"Experts" in
the Registration Statement (Form SB-2 Registration No. 333-
) and related Prospectus of e*machinery.net, inc. for the
registration of 2,430,000 shares of its common stock and to the
inclusion of our report dated May 2, 2000 with respect to the
financial statements of e*machinery.net, inc. for the period ended
September 29, 1999 to December 31, 1999 included in Form 8-K/A
filed with the Securities and Exchange Commission on May 26, 2000.
/s/Baratz & Associates, P.A.
Marlton, NJ
September 29, 2000