E MACHINERY NET INC
SB-2, EX-24.1, 2000-10-03
PREPACKAGED SOFTWARE
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                            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






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