INSTITUTIONAL EQUITY HOLDINGS INC /NV/
8-K, EX-23.1, 2000-09-15
SECURITY & COMMODITY BROKERS, DEALERS, EXCHANGES & SERVICES
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EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation of our report dated April 26, 2000, which
is incorporated in this Annual Report on Form 8-K.

Rubio & Company, P.C.

Atlanta, GA  30305
September 8, 2000



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