EXHIBIT 23.1
MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
888 SEVENTH AVENUE
NEW YORK, NEW YORK 10106
TEL: (212) 757-5400
FAX: (212) 757-5124
INDEPENDENT AUDITOR'S CONSENT
We hereby consent to the use in this Registration Statement of Diamond
Entertainment Corporation and Subsidiaries on Form SB-2 of our report dated July
13, 2000 relating to the financial statements of Diamond Entertainment
Corporation and Subsidiaries and to the reference to our Firm under the caption
"Experts" in the Prospectus.
/s/ Merdinger, Fruchter, Rosen & Corso, P.C.
---------------------------------------------
MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.
New York, New York
December 15, 2000
