ALLOU HEALTH & BEAUTY CARE INC
10-K/A, EX-23.1, 2000-07-19
DRUGS, PROPRIETARIES & DRUGGISTS' SUNDRIES
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                                                                    EXHIBIT 23.1

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS

Allou Health & Beauty Care, Inc.
Brentwood, New York


         We hereby  consent to the  inclusion in the Allou Health & Beauty Care,
Inc.'s  Annual  Report on Form  10-K for the year  ended  March 31,  2000 of our
report dated June 19, 2000 related to the consolidated  financial statements and
schedules of Allou Health & Beauty Care, Inc. and subsidiaries.



/S/ MAYER RISPLER & COMPANY, P.C.
Certified Public Accountants

July 19, 2000
New York, New York




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